e-Return intermediary obligations require verification, secure transmission, data retention, confidentiality and compliance with administrator instructions. The scheme requires e-Return intermediaries to verify assessee eligibility and PAN, confirm tax particulars against supporting documents, ensure the paper return is completed, verified and filed with the appropriate Assessing Officer, and guarantee accurate data entry and timely electronic transmission. Intermediaries must provide paper copies and acknowledgements to assessees, retain electronic return data and provisional receipt information for one year, maintain confidentiality of information, notify the Registrar of registration changes, and follow instructions 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.
e-Return intermediary obligations require verification, secure transmission, data retention, confidentiality and compliance with administrator instructions.
The scheme requires e-Return intermediaries to verify assessee eligibility and PAN, confirm tax particulars against supporting documents, ensure the paper return is completed, verified and filed with the appropriate Assessing Officer, and guarantee accurate data entry and timely electronic transmission. Intermediaries must provide paper copies and acknowledgements to assessees, retain electronic return data and provisional receipt information for one year, maintain confidentiality of information, notify the Registrar of registration changes, and follow instructions of the e-Return Administrator.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
