Amendment in Electronic Furnishing of Return of Income Scheme, 2007 - Qualifications of an e-Return Intermediary

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....9 In exercise of the powers conferred by sub-section (1B) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), vide S.O. 1281(E) dated the 27th July, 2007, published in the Gazette of India, Extraordinary, Part II, Section....

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.... a permanent account number; or (d) a Chartered Accountants or Company Secretaries or Advocates or Tax Return Preparers, if he has been allotted a permanent account number; or (e) a Drawing or Disbursing Officer (DDO) of a Government Department. (2) The e-intermediary shall have at least class II digital signature certificate from any of the Certifying authorities authorized to issue such....