Income Tax Department (ITD) has launched a new scheme for improving interface with the taxpayers. This scheme titled "Electronic Furnishing of Return of Income Scheme, 2007" enables authorized intermediaries to electronically file Income Tax returns on behalf of the taxpayers. This scheme is available to any taxpayer who is assessed or assessable to tax.
Under this scheme an eligible tax payer at his option furnish the income tax return in electronic form.
Under the scheme:
Eligible tax payer means: “an eligible tax payer being a company or a firm referred to in clause (a) of proviso to sub-rule (3) of rule 12 of the Income-tax Rules, 1962 or any other eligible person”.
Income Tax return: “required to furnish under section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A of the Act or return of fringe benefits which he is required to furnish under sub-section (1) or sub-section (2) of section 115WD of the Act for assessment year 2008-09 or any subsequent assessment year, through the above-mentioned authorized intermediaries”.
“Revise return of income under sub-section (5) of section 139 of the Act or fringe benefits under sub-section (4) of section 115WD of the Act for assessment year under this scheme if he has furnished a return of income or return of fringe benefit for that assessment year under this scheme”.
These entities that are authorized to file Income Tax returns in electronic form on behalf of taxpayers are called e-Return Intermediaries. e-Return Intermediaries are appointed by ITD.
NSDL has been appointed as the Registrar for processing applications for registration as e-Return Intermediary by eligible entities.
NSDL has setup a web-based facility for online registration of e-Return Intermediaries.
The entities desirous of acting as e-Return Intermediaries may determine their eligibility and ensure that they have met the pre-requisites required for submitting the application. The eligibility criteria and pre-requisites are prescribed by ITD.
As per the guidelines issued by the Office of CCA, it is required to comply to the use of SHA-2 Hash Algorithm and 2048 bit RSA keys for digital signing. In view of the same, the following pre-requisites need to be followed:
- JRE version : SUN-java 1.6_update29 or higher version (32 bit)
- Client Operating system : Windows XP SP3, Vista Windows 7, Windows 2003 with patch for SHA-2.
- I.E browser version supported : 7,8 and 9.
- Safenet or E-token drivers used should be the latest (if applicable)