What are the role and responsibilities of e-Return Intermediary? Ans.e-Return Intermediary role and responsibilities are described in the 'Electronic Furnishing of Return of Income Scheme, 2004'
Once we become e-Return intermediary, can we accept the e-TDS return & PAN/TAN applications? Ans.No, to accept e-TDS/TCS statement, PAN/TAN applications, AIR, etc you need to register as a TIN Facilitation Centre (TIN-FC) of NSDL.
Is there any role for TIN-FC in e-filing of IT Return? Ans.No, a TIN-FC can register separately if it wants to become an e-Return Intermediary.
Who is an eligible person who can file Return of Income in electronic form? Whether is it mandatory to file IT returns in electronic form for each eligible person? Ans.Any person, except an Association of Persons/Body of Individuals, who has been allotted a permanent account number (PAN) and who is assessed or is assessable to tax in any of the sixty cities , which are presently on Income Tax network would be eligible to file return of income under this scheme. The returns of income required to be filed u/s 139(1) of the Income Tax Act for the assessment year 2004-2005 onwards can be filed under this scheme at the option of the assessee. It is not mandatory for the eligible person to file his Return of Income in e-form.
