e-Return intermediary qualifications require employer or professional status, prescribed infrastructure, digital signature and robust security and archival controls. Qualifications require organisational or professional eligibility-employer entity, professional firm or individual practitioner, or registered company with requisite financial profile-and operational prerequisites including prescribed hardware and software, possession of a class II digital signature certificate from an authorised Certifying Authority, security procedures approved by the e-Return Administrator to prevent misuse and malicious programs, archival and retrieval policies for e-Returns, and an integrity bar disqualifying those convicted of professional misconduct, fraud, embezzlement or criminal offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
e-Return intermediary qualifications require employer or professional status, prescribed infrastructure, digital signature and robust security and archival controls.
Qualifications require organisational or professional eligibility-employer entity, professional firm or individual practitioner, or registered company with requisite financial profile-and operational prerequisites including prescribed hardware and software, possession of a class II digital signature certificate from an authorised Certifying Authority, security procedures approved by the e-Return Administrator to prevent misuse and malicious programs, archival and retrieval policies for e-Returns, and an integrity bar disqualifying those convicted of professional misconduct, fraud, embezzlement or criminal offences.
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