e-Return Intermediary

The different types of ERI are:

• Type-1: ERI using Income Tax Department approved utilities or services through e-Filing portal
• Type-2: ERI using Income Tax Department approved utilities or services through API
• Type-3: ERI developing offline software utilities

Following categories are eligible to register as any Type of ERI:

• A Company incorporated in India, including a Bank which has a valid Permanent Account Number (PAN)
• A firm of Chartered Accountants which has a valid Permanent Account Number (PAN)
• A firm of Advocates which has a valid Permanent Account Number (PAN)
• A Firm of Company Secretaries which has a valid Permanent Account Number (PAN)
• A Firm of Cost Accountants which has a valid Permanent Account Number (PAN)
• A Limited Liability Partnership incorporated in India which has a valid Permanent Account Number (PAN)
• A Chartered Accountant who has a valid Permanent Account Number (PAN)
• An Advocate who has a valid Permanent Account Number (PAN)
• A Company Secretary who has a valid Permanent Account Number (PAN)
• A Cost Accountant who has a valid Permanent Account Number (PAN)
• An Individual who has a valid Permanent Account Number (PAN) (applicable for only Type-3 ERI)
• A Drawing or Disbursing Officer (DDO) of a Government Department who has a valid Tax Deduction Account Number (TAN)