Qualifications of an e-Return Intermediary

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....ed company or a statutory body, who :— (i)  has been allotted a valid Tax Deduction Account Number (TAN); (ii)  has at least 100 employees having taxable income as per the last return of tax deducted at source furnished by him; (iii)  has furnished the return of tax deducted at source within the time prescribed under the Act for the last three years; or (b)  ....

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....cheme. (3) He must have at least class II digital signature certificate from any of the Certifying Authorities authorised to issue such certificates by the Controller of Certifying Authorities. (4) He should have in place security procedure to the satisfac­tion of e-Return Administrator to ensure that there is no misuse of the facility and that no programs are resident/run on the system ....