Qualifications of e-Return Intermediary: eligibility, digital signature requirement, data confidentiality and archival obligations enforced. Amendment specifies qualifications for an e-Return Intermediary: eligible entities include public sector and other companies with public interest and subsidiaries, Indian incorporated companies (including banks) meeting a net worth requirement, firms or individuals of Chartered Accountants, Company Secretaries, Advocates or Tax Return Preparers with a permanent account number, and Government Drawing or Disbursing Officers. It requires possession of a Class II digital signature certificate, security procedures approved by the e-Return Administrator to protect confidentiality, archival and retrieval policies for e-Returns, and bars intermediaries or their Principal Officers from convictions for professional misconduct, fraud, embezzlement or criminal offences.