e-Return Intermediary
Guidelines


Registered e-Return Intermediaries are allowed to electronically file Income Tax Returns of eligible person under the "Electronic Furnishing of Return of Income Scheme, 2007".

Pre-requisite

  1. The entity must have a Digital Signature Certificate (Class II or Class III) from any of the licensed Certifying Authorities specified in point no. 2 for the purpose of digitally signing the application and the returns uploaded online.
  2. The Digital Signature Certificate can be procured from the following Certifying Authorities:
  3. Few of the Sub Certifying Authorities of the above Certifying Authorities have been currently enabled.
  4. The digital certificate must be in the name of the applicant. If the digital certificate is in the name of an employee / partner of the applicant, then an authorisation letter by the applicant should be provided on the letterhead of the applicant to NSDL.
  5. Procurement of ITD prescribed computing infrastructure i.e. Hardware / Software / Internet connectivity.
  6. The entity shall submit a due diligence certificate from a certified ISA or CISA professional in the prescribed format that it has the necessary computing infrastructure.

Registration Procedure

  1. An eligible entity shall register for e-Return Intermediary online with NSDL by filling up the Registration Form as per the instructions provided. Physical applications shall not be entertained.
  2. On confirmation of the application an acknowledgment screen containing a unique 15-digit acknowledgment number shall be displayed.
  3. The applicant shall save and print this acknowledgment.
  4. The acknowledgment shall be duly signed. In case of entities other than 'Chartered Accountant' or 'An Advocate', or 'A Company Secretary' or 'Tax Return Preparers (Income Tax)', the authorised signatory shall sign the acknowledgment and affix the appropriate seal or stamp
  5. The duly signed acknowledgment along-with proof for fulfillment of eligibility criteria, due diligence certificate and requisite payment (registration processing fee) should be sent to NSDL.

 

Documents to be submitted as Proof of fulfillment of eligibility criteria

Category of applicant Documents to be submitted
A Public Sector Company as defined in clause (36A) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies. 1.
2.
3.

4.
5.
6.

7.
8.
Due Diligence Certificate in the prescribed format
Copy of Memorandum Of Association
Copy of certificate of registration issued by Registrar of Companies
Copy of PAN Card issued to the applicant
Copy of Memorandum of Association of Holding Company
Copy of Certificate of Registration issued by Registrar of Companies to Holding Company
Copy of PAN Card issued to Holding Company
Copy of Declaration from Holding company
A Company incorporated in India, including a Bank, having a net worth of rupees one crore or more 1.
2.

3.
4.
5.
Due Diligence Certificate in the prescribed format
Copy of Networth Certificate(As on 31st March of the last Financial Year)
Copy of Memorandum of Association
Copy of RBI approval (In case of Banks)
Copy of PAN Card issued to the applicant
A Firm of Chartered Accountants 1.
2.
3.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Registration Certificate issued to the firm by The Institute of Chartered Accountant of India
A Firm of Advocates 1.
2.
3.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Registration Certificate issued to the firm by Bar Council of India
A Firm of Company Secretaries 1.
2.
3.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Registration Certificate issued to the firm by The Institute of Company Secretaries of India
A Chartered Accountant 1.
2.
3.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Certificate of Practice issued to the applicant by The Institute of Chartered Accountant of India
An Advocate 1.
2.
3.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Certificate of Bar Council of India
A Company Secretary 1.
2.
3.
Due Diligence Certificate in the prescribed format
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
Tax Return Preparers (Income Tax) 1.
2.
3.

4.
Due Diligence Certificate in the prescribed format
Copy of PAN Card issued to the applicant
Copy of Tax Return Preparers Course Completion Certifcate issued by Income Tax Department
Copy of Tax Return Preparers Identity Card issued by Income Tax Department
A Drawing or Disbursement Officer (DDO) of a Government Department 1.
2.

3.
Due Diligence Certificate in the prescribed format
Letter from the Authorised Officer in case of Government Department
Copy of Tax Deduction / Collection Account Number (TAN) allotment letter

 

Payment

  1. Registration fee is as under:
    -Registration processing fee 4,494/- (inclusive of service tax currently 12.36%)
    -Non-Refundable
  2. Payment can be made either by
    -Demand Draft or
    -Cheque
  3. Demand Draft / Cheque shall be in favour of 'NSDL - ERI'.
  4. Name of the Organisation / Person (applicant) and the acknowledgment number should be mentioned on the reverse of the demand draft / cheque.
  5. Demand draft shall be payable at Mumbai.
  6. Applicants making payment by cheque shall deposit a local cheque (drawn on any bank) with any HDFC Bank branch across the country (except Dahej). The cheque should be deposited in the account number'05422320001766'. List of HDFC Bank Branches.

 

Submission of Documents
  1. The above-mentioned documents (acknowledgment along-with proof for fulfillment of eligibility criteria, due diligence certificate and requisite payment should be sent to NSDL at 'e-Return Intermediary Cell, National Securities Depository Limited, 1st floor, Times Tower, Kamala Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai - 400013'..
  2. Superscribe the envelope with 'APPLICATION FOR e-RETURN INTERMEDIARY - ACKNOWLEDGMENT NUMBER' (e.g. 'APPLICATION FOR e-RETURN INTERMEDIARY - 880010100000011').
  3. Requisite documents and payment should reach NSDL within 15 days from the date of online application.

 

Data Transmission Test
  1. On receipt of above-mentioned documents and realisation of payment NSDL will assign a user-id and password. NSDL will also intimate a URL provided to access the specified ITD web-site for upload of data by e-Return Intermediary (hereinafter referred as the ITD site). The user-id & password along-with the URL will be intimated by email at the email address provided in the application form.
  2. On receipt of the user-id and password the applicant may log-in to the ITD site and conduct the data transmission test as directed in the ITD site.
  3. On successful completion of this test, ITD will enable the applicant for filing of e-Returns as per the scheme.
  4. For this purpose ITD will provide a unique e-Return Intermediary Identification Number (ERIIN) and password to the applicant.
For any future correspondence (update / modification / renewal of application) with NSDL the applicant should quote 15-digit acknowledgment number.

 

Contact Us

For any clarification contact us on Tel: 020-27218080 or e-mail: eriinfo@nsdl.co.in

 

Terms and Conditions for Usage of Digital Signature Certificate

The digital signature usage is subject to various Indian laws and jurisdiction of courts, tribunals and authorities in India.

Wrong use of the digital signature certificate or its services shall be liable to be proceeded with civil and criminal consequences and shall be subjected to penalties and punishment. The Information Technology Act, 2000 rules provide for specific duties of subscribers as contained in Chapter VII of the Act.

In no event NSDL shall be liable for any indirect, incidental, special, consequential, punitive, reliance, cover or liquidated damages, including not but limited to loss of profits, revenue, data or use incurred by the other party, and resulting from the digital signature services offered by NSDL.

I/We confirm that the digital signature is being used for the purpose permitted for the corresponding class of the certificate. I/We have read and understood the above mentioned information.