Para 6 - Authorisation of e-Return intermediary - Electronic Furnishing of Return of Income Scheme, 2004

Authorisation of e-Return intermediary. 6. (1) A person qualifying to be appointed as an e-intermediary shall apply to the Registrar, along with such application fee and refundable security deposit, as may be decided by e-Return Admin istrator, from time to time. (2) Upon receipt of the application, the Registrar shall verify that the application is complete and duly supported by necessary documents. In case of any defects, the same shall be intimated to the applicant for removing the defects within the period of time specified in such intimation. Applications not satisfying the qualification specified in paragraph 5 shall not be processed further. (3) In case of a valid application the Registrar shall carry out due diligence of the applicant through an agency empanelled by the Board for this purpose, so as to ensure that the applicant has setup and commissioned the necessary hardware and software resources. (4) The Registrar shall transmit the application and the 'due diligence' report online to, e-Return Administrator for data transmission tests with the applicant, after which e-Return Administrator may issue an appointment order along with the e-Return Intermediary Identification Number (ERIIN) and password to act as an e-Return intermediary. (5) The appointment of the intermediary shall be valid for a period of two years and may be extended for a further period of two years. (6) The Registrar, including his employees, agents, franchisees, etc., shall maintain confidentiality of any information that comes to their possession during the course of implementation of this scheme and shall not part with any such information except with the prior permission of the e-Return Administrator.