Para 6 - Authorisation of e-Return Intermediary - Electronic Furnishing of Return of Income Scheme, 2007

6. Authorisation of e-Return Intermediary. (1) A person qualifying to be appointed as an e-intermediary shall apply to the Registrar, along with such application fee, as may be decided by e-Return Administrator, 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. (3) In case of any defect in the application, the Registrar shall intimate the same to the applicant for removing the defects within the period specified in such intimation. (4) Applications not satisfying the qualifications specified in paragraph 5 shall not be rocessed further. (5) In case of a valid application the Registrar shall carry out due diligence of the applicant. (6) The Registrar shall transmit the application and the 'due diligence' report online to the e-Return Administrator and thereafter the 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. (7) The appointment of the e- intermediary shall be valid for a period of two years and may be extended for a further period of two years. (8) 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.