e-Return Intermediary

The e-return Intermediary Shall

  • ensure that the assessee is an eligible person under this scheme;
  • ensure that the assessee has quoted a correct and valid permanent account number or tax deduction account number;
  • ensure that the particulars of advance tax, self assessment tax and tax deducted at source are in accordance with the documents enclosed;
  • ensure that the paper return of income has been properly filled in and duly verified by the assessee;
  • ensure accuracy of the data entry while transcribing the return of income and during its transmission;
  • ensure that the electronic portion of the return of income is transmitted on or before the due date for filing the return of income;
  • ensure that the Form-ITR-V, duly verified by the assessee, is filed with the assessing officer having jurisdiction over the concerned assessees;
  • retain for a period of one year from the end of the relevant assessment year the electronic data of the return of income and the information relating to the provisional receipts issued in respect of the returns filed through it;
  • provide to the assessee a paper copy of the e-return submitted by e-intermediary and the acknowledgement receipt of Form ITR-V filed to the Assessing Officer;
  • maintain confidentiality of the information that comes to his possession during the course of implementation of this scheme and shall not part with any such information to anyone, except with the prior permission of the assessee or the assessing officer;
  • ensure that all his employees, agents, franchisees, etc., adhere to the provisions of this scheme;
  • promptly inform the Registrar of any change in the particulars given in the application filed by it for registration;
  • Abide by the instructions issued by the e-Return Administrator, from time to time, for proper implementation of this scheme.