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E-intermediary defined by Income Tax Rules

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.