e-Return Intermediary

• What are the pre-requisites to become e-Return Intermediary?
• Do I have to obtain a Digital Signature Certificate to register as e-Return Intermediary ?
• What does digital signature certificate mean? How do I obtain the same?
• In whose name the digital signature certificate should be obtained?
• At the time of registering with NDSL for e-Return Intermediary, after accepting the terms & conditions on guidelines page an error "The Digital Signature Certificate is not installed on……." displayed. The digital signature certificate is already installed on my computer. How do I proceed ?
• What is Due Diligence Certificate? How to obtain the same?
• In whose name should the Due Diligence Certificate be issued?
• How many Due Diligence Certificates are required? Whether one Due Diligence Certificate will do for all the locations or we have to obtain separate certificates for each of the locations?
• Who are the ISA or CISA professionals from whom the 'Due Diligence Certificate' shall be obtained?
• Do I need to be ISA or DISA certified to register as e-Return Intermediary?
• If an e-Return Intermediary has multiple branches, is Due Diligence Certificate required from each of the branches from where the returns are uploaded?
• What are the documents to be submitted by applicant in support of their eligibility?

What are the pre-requisites to become e-Return Intermediary?
Ans.'Electronic Furnishing of Return of Income Scheme, 2004' provides the pre-requisites details for each category.

Do I have to obtain a Digital Signature Certificate to register as e-Return Intermediary ?
Ans.Yes, you need to have digital signature certificate (Class II or III) for registration as well as subsequent upload of Return of Income of your clients. DSC of Class I is not permitted.

What does digital signature certificate mean? How do I obtain the same?
Ans. Digital signature certificate is issued by a certifying authority authorised by the Comptroller of Certifying Authorities. This can be used to sign electronic file(s) making it non- repudiable by the holder of the signature.

For the purpose of registering as an e-Return Intermediary, you can obtain the digital signature certificate from any of the certifying authorities enabled by NSDL.

In whose name the digital signature certificate should be obtained?
Ans.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 on the letterhead of the applicant should be provided to NSDL.

At the time of registering with NDSL for e-Return Intermediary, after accepting the terms & conditions on guidelines page an error "The Digital Signature Certificate is not installed on……." displayed. The digital signature certificate is already installed on my computer. How do I proceed ?
Ans. You need to check whether all the Settings for ActiveX Controls are enabled in the browser. Check / Modify browser's security level for Internet as described below:

1. Go to menu Tools and click on sub-menu Internet Options. This will open a window Internet Options.
2. Click on Security tab panel and in this Select a Web Content zone as Internet.
3. Click on Custom Level button to change settings, which will open a new window, called Security Settings.
4. Enable all the Settings for ActiveX Controls and Plug-ins.
1. Automatic Prompting for ActiveX controls
2. Binary and script behaviors
3. Download signed ActiveX controls
4. Download unsigned ActiveX controls
5. Initialize & script ActiveX controls not marked as safe
6. Run ActiveX controls and plug-ins
7. Script ActiveX controls marked safe for scripting
5. Scroll down to 'Miscellaneous' heading. Disable the settings:
1. Don't prompt for client certificate selection when no certificate or only one certificate exists.
2. Use Pop-up Blocker.
6. Scroll down further to heading 'Scripting' and enable all the following settings:
1. Active scripting
2. Allow paste operations via scripts
3. Scripting of Java applets
7. To confirm the changes done, Click 'OK' buttons, both on 'Security Settings' & 'Internet Options' windows.

8. In order to activate the downloaded ActiveX control satisfactorily, please wait for atleast 10-15 seconds after the homepage gets downloaded fully.

NOTE:

* To safeguard your computer from unsafe internet contents, please revert to original settings once you are through the application process.
* This settings are applicable for Microsoft Windows operating systems with Internet Explorer 5.0 upwards only.

If problem persists then, please contact NSDL

What is Due Diligence Certificate? How to obtain the same?
Ans.A certificate in the prescribed format issued by ISA/CISA professional confirming availability of ITD prescribed computing infrastructure (i.e. Hardware / Software / Internet connectivity etc.) with the applicant is the due diligence certificate for the purpose of registering as e-Return Intermediary.

In whose name should the Due Diligence Certificate be issued?
Ans.Due diligence certificate should be in the name of the applicant, i.e. in case the applicant is a firm or a Company, the due diligence certificate should be in the name of the applying firm or Company rather than the authorized representative of the applicant firm or Company.

How many Due Diligence Certificates are required? Whether one Due Diligence Certificate will do for all the locations or we have to obtain separate certificates for each of the locations?
Ans.One Due Diligence certificate will be sufficient for multiple branches of same applicant.

Who are the ISA or CISA professionals from whom the 'Due Diligence Certificate' shall be obtained?
Ans. Any person who is having ISA (DISA) qualification awarded by ICAI (Institute of Chartered Accountants of India or CISA qualification awarded by ISACA (Information System Audit and Control Association, USA) can sign the Due Diligence Certificate (DDC). Professional Identification number of this qualification must be mentioned on the due diligence certificate by ISA/CISA.

Do I need to be ISA or DISA certified to register as e-Return Intermediary?
Ans.No. You should fall under any of the category prescribed by ITD.

If an e-Return Intermediary has multiple branches, is Due Diligence Certificate required from each of the branches from where the returns are uploaded?
Ans.Only one Due Diligence Certificate is required per registration. This certificate shall carry the address of the head office of the applicant.

What are the documents to be submitted by applicant in support of their eligibility?
Ans.Following documents shall be submitted as supporting documents by various categories of applicants -

Category of applicant	Documents to be submitted
A Registered Company / Statutory Body as an employer	Due diligence certificate in the prescribed format
A Firm of Chartered Accountants	Due diligence certificate in the prescribed format Copy of Registration Certificate issued to the firm by Institute of Chartered Accountants of India Copy of Assessment Order/Intimation Slip (for each of the last 2 years)
A Firm of Advocates	Due diligence certificate in the prescribed format Copy of Certificate of Bar Council Copy of Assessment Order/Intimation Slip (for each of the last 2 years)
A Chartered Accountant	Due diligence certificate in the prescribed format Copy of Certificate of Practice issued to the applicant by Institute of Chartered Accountants of India Copy of Assessment Order/Intimation Slip (for each of the last 2 years)
An Advocate	Due diligence certificate in the prescribed format Copy of Certificate of Bar Council Copy of Assessment Order/Intimation Slip (for each of the last 2 years)
A Registered Company / Bank providing Financial Services	Due diligence certificate in the prescribed format Copy of Net worth Certificate(As on 31st March of the last Financial Year) Copy of Memorandum of Association Copy of RBI approval (if applicable)

In case the DSC is in the name of the partner or any employee then the applicant firm or Company should enclose an Authorization letter to that effect along with the above mentioned documents.
A Cheque/Demand draft for the amount of Rs. 27,204 towards security deposit and registration fees favouring NSDL-ERI.