CA and ERI tax assisted filing

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What is CA and ERI tax assisted filing in India? What’s the difference between the two? Any examples will help.

I have checked IT Portal but not sure of the differences and under what circumstances I can use them. For instance, my CA prepared taxes for me, however, he is asking me to create profile and file taxes myself. Why wouldn't CA file on my behalf from his profile?

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Is someone able to help me understand the difference between the above 2 options in my question?

e-Return Intermediaries are required to perform the following roles and responsibilities:

  • They are required to make sure that the taxpayer or the assessee fulfills 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 receipt of acknowledgement of the ITR-V Form

  • 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

  • To adhere to the rules and regulations outlined by the e-Return Administrator.

Eligibility Criteria for e-Return Intermediaries

The following entities are eligible to register to become an e-Return Intermediary provided they fulfil certain predetermined criteria:

  • 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
  • An organisation of Chartered Accountants that possess an authentic PAN
  • A firm or organisation of advocates that possess an authentic PAN
  • An organisation of company secretaries that possess an authentic PAN
  • Any chartered accountant who holds an authentic PAN
  • Any advocate who holds an authentic PAN
  • Any company secretary who holds an authentic PAN
  • Any person authorised to prepare tax returns, provided they possess an authentic PAN
  • Any government department disbursing officer or drawing officer who possesses an authentic TAN
  • Any cost accountant who holds an authentic PAN
  • An organisation of Cost Accountants that possess an authentic PAN

Thank you @ Dhirajlal.

Looks like any CA who holds authentic PAN can enroll as ERI and file taxes on behalf of their clients. So why would my CA who prepared my taxes ask me to file the taxes myself using the portal? I would expect the CA to assist with the entire process including filing on the portal.

I'm non-resident and filing taxes for the first time in India, so asking these basic questions.

Thanks for the guidance.

 

The exact reason for such behavior may be only known to the person concerned; but  what can I predict is remuneration. There are CAs who file return through login to client's account (as if assessee has filed himself), but trust is most important between their relationship. That could be another reason, I predict.

Well. what my advise is, if you cannot work with him, better search  another.

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