Most of the time, the taxpayer or authorized person himself cannot operate and generate IRN’s. He will be dependent upon his staff or operator to do that. He would not like to avoid sharing his user credentials with them. In some firms, the business activities will be operational 24/7, and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign them roles.
He can assign a generation of IRN or report generation activities based on requirements. This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever an employee is transferred or resigned, the sub-user account is frozen/blocked to avoid misuse of credentials.