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    <description>The e-Return Intermediary must verify assessee eligibility and PAN validity, confirm tax particulars against documents, ensure paper returns are completed and verified with required enclosures, ensure accurate data entry and timely transmission of the electronic portion, file Form ITR-V with the appropriate assessing officer, provide the assessee with paper copies and acknowledgement receipts, retain electronic return data and provisional receipt information for one year, maintain confidentiality of information, ensure compliance by staff and agents, notify the Registrar of changes, and follow e-Return Administrator instructions.</description>
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