e-Return intermediary obligations: provisional receipt governs filing date subject to timely submission of the paper return. An e-Return intermediary must obtain or prepare a verified paper return, validate PAN and upload the return using its ERIIN in the specified format. Accepted uploads generate a provisional receipt with Assessing Officer jurisdiction; rejected uploads return error codes to be corrected from the paper return and resubmitted. After acceptance the intermediary must affix the provisional receipt to and file the paper return with the indicated Assessing Officer within the prescribed deadline, then upload the paper-return acknowledgement and filing date promptly and deliver the acknowledgement to the eligible person. The provisional receipt date is deemed the filing date only if the paper return is filed within the deadline.