Qualifications of an e-Return Intermediary

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..... tory body, who :— (i) has been allotted a valid Tax Deduction Account Number (TAN); (ii) has at least 100 employees having taxable income as per the last return of tax deducted at source furnished by him; (iii) has furnished the return of tax deducted at source within the time prescribed under the Act for the last three years; or (b) (i) it must be a firm of Chartered Accountants or .....

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..... from any of the Certifying Authorities authorised to issue such certificates by the Controller of Certifying Authorities. (4) He should have in place security procedure to the satisfac tion of e-Return Administrator to ensure that there is no misuse of the facility and that no programs are resident/run on the system used to log on to the computer system of the department, which could cause any k .....

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