Which provision of the Income-tax Act, 2025 empowers the Central Board of Direct Taxes to notify a scheme allowing specified taxpayers to furnish returns through authorised tax return preparers?

Section 264(1) lets the Board make and notify a scheme under which specified classes of persons may prepare and furnish their returns through authorised tax return preparers; companies and persons whose accounts must be audited are outside it. Section 265 deals with verification of returns and section 268 with inquiry before assessment.