e-Return Intermediary
Guidelines


Registered e-Return Intermediaries (ERI) are allowed to electronically file Income Tax Returns of eligible person(s) as per the provisions mentioned under the ""Electronic Furnishing of Return of Income Scheme, 2007".

Pre-requisite

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:

  1. Type 1: In this category, applicants must have:
    • ITD prescribed computing infrastructure (i.e. Hardware / Software / Internet connectivity) as stated in due diligence certificate.
    • Due diligence certificate from a certified ISA or CISA professional in the prescribed format stating that it has the necessary computing infrastructure for filing of Income Tax Return ("ITR") under the Income Tax Act 1961 ("Act").
  2. Type 2: In this category, applicants must have:
    • their own software application which can be used by taxpayers for filing ITR under the Act.
    • ITD prescribed computing infrastructure (i.e. Hardware / Software / Internet connectivity) as stated in due diligence certificate.
    • Due diligence certificate from a certified ISA or CISA professional in the prescribed format stating that it has the necessary computing infrastructure for filing of Income Tax Return ("ITR") under the Income Tax Act 1961 ("Act").
  3. Type 3: In this category, applicants must develop offline utility which can be used for preparing returns/forms for eligible person(s) under the Act.


    4. Applicants can register under any one type or a combination of any type as mentioned above.


    Points to be noted:

    • For ERI registration, applicant's PAN should be active, valid and registered as a taxpayer in e-filing system.
    • Applicant should not already be registered as ERI in e-filing 2.0 system.
    • Request for document verification should not already be submitted to Protean.

Registration Procedure

  1. An eligible entity shall register for e-Return Intermediary online at < https://eportal.incometax.gov.in/iec/foservices/#/pre-login/register > with Protean by filling up the Registration Form as per the instructions provided. Physical applications shall not be entertained.
  2. Applicant should enter name and date of birth as per PAN.
  3. On confirmation of the application, an acknowledgment screen containing a unique 15-digit acknowledgment number shall be displayed.
  4. The applicant shall save and print this acknowledgment as mentioned above in point 3.
  5. The acknowledgment shall be duly signed. In case of applicants other than 'Chartered Accountant' or 'Cost Accountant' or 'An Advocate' or 'A Company Secretary' or 'an Individual', the authorised signatory shall sign the acknowledgment and affix the appropriate seal or stamp.
  6. The duly signed acknowledgment along-with proof for fulfilment of eligibility criteria, due diligence certificate and requisite payment (registration processing fee) should be sent to Protean.

 

Documents to be submitted in support of fulfilment of prescribed eligibility criteria

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

 

Payment

  1. Registration fee is as under:
    -Registration processing fee 4,720/- ( 4000 + GST @18%) (Non-refundable).
  2. Payment can be made either by
    -Demand Draft or
    -Cheque
  3. Demand Draft / Cheque shall be in favour of 'PROTEAN-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 bank account bearing bank number'05422320001766'.

 

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 Protean at 'e-Return Intermediary Cell, Protean eGov Technologies Limited, 1st floor, Times Tower, Kamala Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai - 400013'.
  2. Super scribe 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 Protean within 15 days from the date of online application.

 

Contact Us

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

             for e-RI Registration



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