E-intermediary is explained as a person or a firm appointed on behalf of another person or a firm to get the job done.
The Income Tax Rules, 2002 updated up to September 08, 2020 issued by the Federal Board of Revenue (FBR) explained “e-intermediary” as a person registered as,-
(i) Chartered Accountant with the Institute of Chartered Accountants of Pakistan;
(ii) Cost and Management Accountant with the Institute of Cost and Management Accountants of Pakistan;
(iii) a legal practitioner entitled to practice in any Court in Pakistan;
(iv) a member of the Association of Chartered Certified Accountants, UK; or
(v) an Income Tax Practitioners, registered with Tax Bar affiliated with All Pakistan Tax Bar Association.
