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of <h1>E-filing Intermediary Authorization Revocation Requires Written Justification and Hearing Opportunity per Notification No. 209/2006 Amendments.</h1> The Board has the authority to revoke the authorization of an e-filing intermediary if there is evidence of improper conduct, misrepresentation, unethical practices, fraud, or inadequate service to e-deductors, among other reasons. This revocation must be justified in writing. However, the intermediary must be given a reasonable opportunity to be heard before such authorization is revoked. These provisions were amended by Notification No. 209/2006, which updated the process and added the requirement for a hearing opportunity.
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