Why a taxpayer need sub users ?

Most often, the taxpayer or authorized individual cannot operate or generate EWBs. In this case, he may authorize his operator or staff to do so. He wouldn't mind sharing his credentials with them. Some firms have 24/7 business operations, while others may have multiple branches. In these cases, the main user may create sub-users or assign them different roles. Based on the requirements of different sub-users, he can assign EWB, rejection or report generation activities to them. This allows him to track the activities of sub-users. To prevent mis-utilisation, the main user must ensure that the sub-user account of any employee who is transferred or resigned is blocked or frozen.