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Eligible Entities |
- A registered company or a statutory body being an employer which:
- has a valid Tax Deduction Account Number (TAN);
- has at least 100 employees having taxable income as per the last return of tax deducted at source furnished by it;
- has furnished the return of tax deducted at source within the time prescribed under the Act for the last three years.
- A firm of Chartered Accountants which:
- has, for at least last three years, been in practice in the matters relating to direct taxes.
- has returned total income of two lakh rupees or more in each of the last two years.
- A firm of Advocates which:
- has, for at least last three years, been in practice in the matters relating to direct taxes
- has returned total income of two lakh rupees or more in each of the last two years.
- A Chartered Accountant who;
- has, for at least ten years, been in practice in the matters relating to direct taxes;
- has returned total income of two lakh rupees or more in each of the last two years.
- An Advocate who:
- has, for at least ten years, been in practice in the matters relating to direct taxes;
- has returned total income of two lakh rupees or more in each of the last two years.
- A registered company / bank which:
- has a net worth of five crore rupees or more
- is engaged in the business of providing financial services during the last five years.
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