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9. General responsibilities of e-Return Intermediary.- (1) Timely filing of e-Returns.- The e-Return Intermediary shall ensure that the electronic portion of the return is transmitted on or before the due date of filing of returns of income as provided in section 139 of the Act, if the return of income has been submitted for its electronic filing by the eligible person on or before the due date.

(2) Accuracy.– The e-Return Intermediary shall ensure accuracy of the data entry while transcribing the data from the return of income and during its transmission.

(3) Storage of data.– The e-Return Intermediary shall retain for a period of one year from the end of the relevant assessment year, the electronic data of the return of income in such format as specified by the e-Return Administrator.

(4) Storage of acknowledgement file.– The e-Return Intermediary shall retain for a period of one year from the end of the relevant assessment year the information relating to provisional receipts issued in respect of the returns filed through it.

(5) Information to eligible persons.– The e-return Intermediary shall provide the eligible person paper copy of the e-Return submitted by it.

(6) Confidentiality of tax information – The e-Return Intermediary shall ensure confidentiality of information that comes to his possession during the course of implementation of this scheme, save with the permission of the eligible person, Assessing Officer or e-Return Administrator.

(7) The e-Return Intermediary shall ensure that all his employees, agents, franchisees, etc., adhere to the provisions of this scheme as well as all directions issued by e-Return Administrator.

(8) Prompt notification of changes in information: The e-Return Intermediary shall promptly inform the e-Return Administrator any change in the information contained in the application filed by it for authorisation as e-Return Intermediary.

 

 

 

 

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