Para 8 - Procedure to be followed by e-Return intermediary - Electronic Furnishing of Return of Income Scheme, 2004

Procedure to be followed by e-Return intermediary. 8. (1) An e-Return intermediary shall receive the paper return of income, along with all its enclosures, duly verified by the eligible person or shall prepare the return of income on the basis of the documents furnished by the eligible person, as the case may be. (2) The intermediary shall upload the completed return of income, after validation of permanent account number, in the format specified by the e-Return Administrator, using his e-Return Inter mediary Identification Number (ERIIN). (3) The uploaded returns shall be accepted after necessary validations. In respect of each accepted e-Return, a provisional receipt shall be generated by the system, which shall be transmitted to the intermediary along with the details of the accepted return. This receipt will also include the jurisdiction of the Assessing Officer before whom the rele vant paper return has to be submitted by the intermediary. The intermediary shall also get an error report in respect of the returns which were not accepted along with the error code. (4) In respect of the returns in which error has been reported the intermediary shall analyse the error code and correct the data on the basis of such code from the paper return available with him. After necessary corrections, the return shall be re-sub mitted for acceptance and the process as above shall be followed. (5) Upon acceptance of the e-Return, the intermediary shall generate and affix a copy of the provisional receipt on the paper return and file the paper return with the Assessing Officer indicated on the provisional receipt within 15 days of filing the e-Return. (6) The intermediary shall, within seven days of filing the paper return, upload the acknowledgement number of the paper return and the date of filing the paper return. (7) Upon uploading the above information the intermediary shall receive a communication conveying completion of the transaction. (8) The intermediary shall deliver the acknowledgement receipt of the paper return of income to the concerned eligible person. (9) The date of issue of the provisional receipt shall be deemed to be the date of filing of return of income if the paper return has been filed with the Assessing Officer within fifteen days from the date of the issue of the provisional receipt. If the paper return is filed after fifteen days from the date of the provisional receipt then the date of filing the paper return will be the date of filing the return of income and such returns will be treated as not having been filed under this scheme.