Qualifications for e-Return intermediaries require defined entity eligibility, digital signature certification, security controls, archival policy, and no convictions. Qualifications define eligible classes of e-Return Intermediaries-specified corporate entities, professional firms and individuals, and government DDOs-and require a Class II digital signature certificate, security procedures to protect assessees' confidentiality, archival and retrieval policies as directed by the e-Return Administrator, and absence of convictions for professional misconduct or criminal offences by the intermediary or its principal officer.
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.
Qualifications for e-Return intermediaries require defined entity eligibility, digital signature certification, security controls, archival policy, and no convictions.
Qualifications define eligible classes of e-Return Intermediaries-specified corporate entities, professional firms and individuals, and government DDOs-and require a Class II digital signature certificate, security procedures to protect assessees' confidentiality, archival and retrieval policies as directed by the e-Return Administrator, and absence of convictions for professional misconduct or criminal offences by the intermediary or its principal officer.
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 
