(a) it must be a public sector company as defined in clause ( 36A ) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act; or

(a) it must be a public sector company as defined in clause ( 36A ) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies; or

(b) A company incorporated in India, including a bank, having a net worth of rupees one crore or more; or

(b) a firm of Chartered Accountants or Advocates, if it has been allotted a permanent account number; or

(c) a firm of Chartered Accountants or Company Secretaries or Advocates, if it has been allotted a permanent account number; or

(c) a Chartered Accountant or an Advocate, if he has been allotted a permanent account number; or

(d) a Chartered Accountants or Company Secretaries or Advocates or Tax Return Preparers, if he has been allotted a permanent account number; or

(d) a Drawing or Disbursing Officer ( DDO ) of a Government Department.

(e) a Drawing or Disbursing Officer ( DDO ) of a Government Department.

(2) The e-intermediary should have at least class II digital signature certificate from any of the Certifying authorities authorised to issue such certificates by the Controller of Certifying authorities.

(2) The e-intermediary shall have at least class II digital signature certificate from any of the Certifying authorities authorized to issue such certificates by the Controller of Certifying authorities appointed under Section 17 of the Information Technology Act, 2002 (21 of 2000).

(3) The e-intermediary should have in place security procedure to the satisfaction of e- Return Administrator to ensure that confidentiality of the assessees' information is properly secured.

(3) The e-intermediary shall have in place security procedure to the satisfaction of e-Return Administrator to ensure that confidentiality of the assessees' information is properly secured.

(4) The e-intermediary should have necessary archival, retrieval and, security policy for the e- Returns which would be filed through him, as decided by e-Return Administrator from time to time.

(4) The e-intermediary shall have necessary archival, retrieval and, security policy for the e-Returns which will be filed through him, as decided by e-Return Administrator from time to time.

(5) The e-intermediary or its Principal Officer must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence by any court of law or by any professional body, as the case may be.

(5) The e-intermediary or its Principal Officer must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence