Qualifications of an e-Return Intermediary

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..... of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies; or (b) A company incorporated in India, including a bank, having a net worth of rupees one crore or more; or (c) a firm of Chartered Accountants or Company Secretaries or Advocates, if it has been allotted .....

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..... d, security policy for the e-Returns which will be filed through him, as decided by e-Return Administrator from time to time. (5) The e-intermediary or its Principal Officer must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence.] ***************** Notes: 1. Substituted vide notification no. 70/2009 dated 22-9-2009 , before it was r .....

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..... es by the Controller of Certifying authorities. (3) The e-intermediary should have in place security procedure to the satisfaction of e- Return Administrator to ensure that confidentiality of the assessees' information is properly secured. (4) The e-intermediary should have necessary archival, retrieval and, security policy for the e-Retums which would be filed through him, as decided by e-Ret .....

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