Overview

Income Tax Department (ITD) has launched a new scheme for improving interface with the taxpayers. This scheme titled "Electronic Furnishing of Return of Income Scheme, 2004" enables authorized intermediaries to electronically file Income Tax returns on behalf of the taxpayers. This scheme is available to any taxpayer who is assessed or assessable to tax at any of the 60 cities specified by ITD.

Under this scheme an eligible person, at his option, may furnish his return of income which he is required to furnish under sub-section (1) of section 139 of the Act for the assessment year 2004-05 and any subsequent year, through the above-mentioned authorized intermediaries.

These entities that are authorized to file Income Tax returns in electronic form on behalf of taxpayers are called e-Return Intermediaries. e-Return Intermediaries are appointed by ITD.

NSDL has been appointed as the Registrar for processing applications for registration as e-Return Intermediary by eligible entities.

NSDL has setup a web-based facility for online registration of e-Return Intermediaries.

The entities desirous of acting as e-Return Intermediaries may determine their eligibility and ensure that they have met the pre-requisites required for submitting the application. The eligibility criteria and pre-requisites are prescribed by ITD.