Only Resident applicants are allowed to be registered as an ERI. There are 3 types of ERI registration under which applicants may register as an ERI as follows:
Category of applicant |
Documents to be submitted |
For Company incorporated in India, including a Bank.
|
1. 2. 3. 4. 5.
|
Due diligence certificate (Only for Type 1 and Type 2)
Copy of Memorandum of Association
Copy of PAN Card issued to the applicant
Copy of PAN of Principal Contact
Copy of RBI approval (In case of Banks)
|
For Limited Liability Partnership incorporated in India
|
1. 2. 3. 4.
|
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of PAN of Principal Contact
Copy of incorporation certificate
|
For Firm of Chartered Accountants
|
1. 2. 3.
4. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of Registration Certificate issued to the firm by The Institute of Chartered Accountants of India
Copy of PAN card issued to the person responsible to sign the return of income of the Firm as per section 140 of the Income Tax Act-1961
|
For Firm of Advocates |
1. 2. 3.
4. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of PAN card issued to the person responsible to sign the return of income of the Firm as per section 140 of the Income Tax Act-1961
Copy of Registration Certificate issued to the firm by the 'Registrar of Firms' where the firm is registered
|
For Firm of Company Secretaries |
1. 2. 3.
4. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of PAN card issued to the person responsible to sign the return of income of the Firm as per section 140 of the Income Tax Act-1961
Copy of Registration Certificate issued to the firm by The Institute of Company Secretaries of India
|
For Firm of Cost Accountant
|
1. 2. 3.
4. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of PAN card issued to the person responsible to sign the return of income of the Firm as per section 140 of the Income Tax Act-1961
Copy of Registration Certificate issued to the firm by The Institute of Cost Accountants of India
|
For Chartered Accountant |
1. 2. 3. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of Certificate of Practice issued to the applicant by The Institute of Chartered Accountants of India
|
For Advocate |
1. 2. 3. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of Certificate issued by the Bar Council of India
|
For Company Secretary |
1. 2. 3. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of Certificate of Practice issued to the applicant by The Institute of Company Secretaries of India
|
For Cost Accountant |
1. 2.
3. |
Due diligence certificate (Only for Type 1 and Type 2)
Copy of PAN Card issued to the applicant
Copy of Certificate of Practice issued to the applicant by The Institute of Cost Accountants of India
|
For DDO |
1. 2.
3. |
Due diligence certificate (Only for Type 1 and Type 2)
Letter from the Authorized Officer in case of Government Department
Copy of Tax Deduction / Collection Account Number (TAN) allotment letter
|
For Individuals |
1. 2. 3. |
Copy of PAN Card issued to the applicant
Identity proof issued by Govt. Agencies
Address proof
|