e-Return Intermediary

A Public Sector Company as defined in clause (36A) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies which

  • has a valid Permanent Account Number (PAN)

A Company incorporated in India, including a Bank, having a net worth of rupees one crore or more which

  • has a valid Permanent Account Number (PAN)

A firm of Chartered Accountants which

  • has a valid Permanent Account Number (PAN)

A firm of Advocates which

  • has a valid Permanent Account Number (PAN)

A Firm of Company Secretaries which

  • has a valid Permanent Account Number (PAN)

A Chartered Accountant who

  • has a valid Permanent Account Number (PAN)

A Advocate who

  • has a valid Permanent Account Number (PAN)

A Company Secretary who

  • has a valid Permanent Account Number (PAN)

Tax Return Preparers (Income Tax) who

  • has a valid Permanent Account Number (PAN)

A Drawing or Disbursing Officer (DDO) of a Government Department who

  • has a valid Tax Deduction Account Number (TAN)