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SAC code for accounting, auditing and bookkeeping services are as follows:
A Public Sector Organisation or Company, which possesses an authentic PAN (Permanent Account Number)
Any company with a net worth of more than Rs 1 crore that has been incorporated and registered in India, and
possesses an authentic PAN number
Any person authorised to prepare tax returns, provided they possess an authentic PAN number
Any government department disbursing officer or drawing officer who possesses an authentic TAN number
A Class II or III Digital Signature Certificate acquired through a licensed NSDL approved certifying authority. This is
required for digitally approving and signing the uploaded online returns as well as the submitted application. This certificate
is required to be in the applicant’s name. However, the applicant should provide and authorised letter in case the certificate
is in an employee’s name or the name of a partner
An 800 X 600 pixel screen resolution with a 256 colour display monitor
A DAT drive or a CD writer or any other device that can be used for backup
A working printer
The computer system used by the entity should only have programs allowed by the Income Tax Department along with
required procedures in place that provide security of data
A due diligence certificate acquired from an authorised ISA or CISA professional should be submitted by the entity
The entity should not possess a criminal record
Any entity that is considered eligible will be required to register himself or herself as an e-Return Intermediary with
the NSDL via online means by filling in and submitting the relevant form of registration according to the given instructions.
Any applications submitted physically will not be accepted
Should the application be confirmed and verified, the entity will be directed to a screen which will display an unique
15 digit number of acknowledgement
This acknowledgement will have to be downloaded, saved and printed by the entity
This signed acknowledgement will then be required to be submitted to the NSDL with the following:
Eligibility proof
They are required to make sure that the taxpayer or the assessee fulfils the eligibility criteria to avail of the scheme
To make sure that the PAN or TAN number quoted by the taxpayer is authentic
To make sure that all information relating to TDS, tax paid in advance and self assessment taxes are authentic in
relation with the submitted documents
To make sure that the taxpayer has entered and confirmed the correct details on the physical tax return form
To make sure that the data or information relating to tax returns is accurate prior to submission
To make sure the returns are filed electronically on or prior to the filing date
To make sure that the assessee has verified the ITR-V Form
To make sure that all electronic data relating to the tax returns are retained for at least a year after the assessment
year ends
To make sure that the taxpayer receives a physical copy of the following:
The e-return
The ensure all information received is entire confidential, and can only be used after acquiring permission of the
taxpayer
To make sure that all the terms, provisions and conditions outlined by the scheme are followed the individuals working
under him
To ensure that any changes in the data submitted in the application is intimated to the Registrar
E-filing via an intermediary is quicker and doesn’t take up much time. It is a convenient and less cumbersome way for
taxpayers to file their tax returns
If eligible, taxpayers can receive tax refunds within a period of one or two months should they file their returns
through an e-Return Intermediary
All information provided by the taxpayer through an e-Return Intermediary are secure and confidential
Filing through e-Return Intermediaries also reduces any instances of mistakes or errors while filing tax returns as the
system immediately highlights inaccurate data that has been filled in, and notifies the user to enter the correct information.