Intermediary authorization requirements govern appointment, testing, renewal, and confidentiality for e Return intermediaries. Authorisation as an e-Return intermediary requires an application to the Registrar with prescribed fees and refundable security deposit; the Registrar verifies completeness, mandates rectification of defects, and, for valid applications, procures due diligence via an empanelled agency to confirm necessary hardware and software. The Registrar transmits the application and due diligence report to the e-Return Administrator for data transmission testing, after which an appointment order with an ERIIN and password may be issued. The appointment is time-limited and renewable, and the Registrar and related personnel must maintain confidentiality of scheme information, disclosing it only with prior permission of the e-Return Administrator.
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.
Intermediary authorization requirements govern appointment, testing, renewal, and confidentiality for e Return intermediaries.
Authorisation as an e-Return intermediary requires an application to the Registrar with prescribed fees and refundable security deposit; the Registrar verifies completeness, mandates rectification of defects, and, for valid applications, procures due diligence via an empanelled agency to confirm necessary hardware and software. The Registrar transmits the application and due diligence report to the e-Return Administrator for data transmission testing, after which an appointment order with an ERIIN and password may be issued. The appointment is time-limited and renewable, and the Registrar and related personnel must maintain confidentiality of scheme information, disclosing it only with prior permission of the e-Return Administrator.
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