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TMI BlogElectronic Furnishing of Return of Income Scheme, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified in Schedule 'A' of this scheme. 2. Definitions.- In this scheme, unless the context otherwise requires - (a) "Act" means the Income Tax Act, 1961 (43 of 1961); (b) "Board" means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (c) "digital signature" means a digital signature issued by any Certifying Authority authorised to issue such certificates by the Controller of Certifying Authorities. (d) "eligible person" means a person who has been allotted a permanent account number and who is assessed or assessable to tax at any of the cities specified in Schedule 'A' of this scheme; (e) "e-Return" means electronically transmitted data of return furnished under this scheme, supported by a duly verified paper return of income; (f) "e-Return Administrator" means an officer, not below the rank of the Commissioner of Income-tax, designated by the Board for the purpose of administration of this scheme. (g) "e-Return Intermediary" means a person authorised to be an e-Return intermediary under this scheme. (h) "Monitoring Committee" means the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) A registered company, including a bank, having a networth of five crore rupees or more and engaged in the business of providing financial services during the last five years;. F.No. 142/23/2004-TPL (2) He must have set up and commissioned hardware and software resources prescribed in Schedule 'B' of this scheme. (3) He must have at least class II digital signature certificate 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 satisfaction 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 kind of harm to such system. (5) The applicant should have necessary archival, retrieval and, security policy for the e-returns which would be filed through him, as decided by e-Return Administrator from time to time. (6) The e-Return intermediary or its Principal Officer, must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence by any court in India or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Intermediary 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 relevant 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 resubmitted for acceptance and the process as above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income; (g) ensure that the paper return is filed with the assessing officer having jurisdiction over the concerned assessee; (h) retain for a period of one year from the end of the relevant assessment year the electronic data of the return of income and the information relating to the provisional receipts issued in respect of the returns filed through it; (i) provide to the assessee a paper copy of the e-return submitted by it and the acknowledgement receipt of paper return filed by e-Return intermediary to the Assessing Officer; (j) maintain confidentiality of the information that comes to his possession during the course of implementation of this scheme and shall not part with any such information to anyone, except with the prior permission of the assessee or the assessing officer; (k) ensure that all his employees, agents, franchisees, etc., adhere to the provisions of this scheme; (l) promptly inform the Registrar of any change in the particulars given in the application filed by it for registration; (m) abide by the instructions issued by the e-Return Administrator, from time to time, for proper implementation of this scheme. 11. Monitoring Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imbatore 49. Ranchi 16. Delhi 50. Rohtak 17. Dhanbad 51. Sambalpur 18. Gandhinagar 52. Shillong 19. Thane 53. Shimla 20. Guwahati 54. Surat 21. Gwalior 55. Trichy 22. Hubli 56. Trivandrum 23. Hyderabad 57. Udaipur 24. Indore 58. Varanasi 25. Jabalpur 59. Vijayawada 26. Jaipur 60. Vishakhapatnam 27. Jalandhar 28. Jalpaiguri 29. Jodhpur 30. Kanpur 31. Kolhapur 32. Kolkata 33. Lucknow 34. Ludhiana Schedule `B' (See Sub-Paragraph (2) of Paragraph 5) 1. Hardware Requirements (i) Intel Pentium IV or above (ii) 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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