Question 1:

Who is Representative Assessee?

Resolution:

A Representative Assessee is a person who acts as a legal representative of another person under the Income Tax Act. Representative Assessee comes into the picture when the person liable to pay taxes is a non – resident, minor, a lunatic, or any other reason. Such people will not be able to file Income tax return by themselves, so they appoint an agent or a guardian as a Representative Assessee.

Question 2:

 What is the difference between Representative and principal Assessee?

 Resolution:

A principal Assessee is a real Assessee on whose behalf the representative Assessee discharges his duties. The principal Assessee authorised his representative to file an income tax return, and the representative taxpayer pays income tax on behalf of the principal Assessee.

 Question 3:

 How can I add the Representative Assessee on e-filing portal?

Resolution:

 Step:1 Logon to ‘e-Filing’ Portal https://www.incometax.gov.in/iec/foportal/​ 

Step:2 Go to the ‘Authorised Partner’ menu located at third menu from left side.> Click 'Register as   Representative Assessee.

Step:3 Click on “Let’s Get Started” and then “create new request”.

Step:4 Select Representative category under “Category of Assessee who you want to represent”

Step:5 Fill in the details required and Attach the necessary documents (Maximum file size allowed is 5MB)

Step:6 Click on 'Proceed' and 'Verify the Request'

Step:7 Click ‘on continue to Submit’

A Success Message will be displayed confirming the submission of request.

Note: Once one has registered as a legal heir request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authentication of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the registered mail and contact number of the user, who has raised the request.

Question 4:

Who can register as a Representative Assessee? What are the required documents an individual need to furnish to be a Representative Assessee?

Resolution:

The below table lists the cases where one can register as Representative Assessee along with the documents to be furnished:

Question 5:

What is “Authorise Another Person to Act on Behalf of Self” functionality?

Resolution:

This functionality is available only for an Individual & a Non-Resident Company with Non-resident Directors having no PAN or valid DSC.

One can authorise another person for submission and verification of return/forms/ service requests which requires authorisation using OTP. Under service request, taxpayer can only authorise for Refund re-issue and Rectification request submission.

Please ensure a legally valid Power of Attorney (POA) is already given to the person intended to be authorised so as to enable upload of the copy of the POA received by the authorised while accepting your request. Without giving a legally valid POA, the authorisation made through this portal facility will be treated as null and void.

Person intended to be authorised can act on this request within 7 days by going to Worklist post login by uploading the copy of the Power of Attorney obtained by him. On acceptance of your request by intended person to be authorised, it will take 72 hours for the Authorisation to become effective.

Question 6:

What is the category of Assessee you can represent?

Resolution:

Below is category of Assessee who you can represent:

• As Court of Wards
• Deceased (Legal Heir)
• Lunatic or Idiot
• Mentally Incapacitated
• Minor
• Oral Trust
• Agent of Non-Resident
• Trust in Writing

Question 7:

What is category of Assessee on behalf of whom you can register yourself? What are the required documents to register?

Resolution:

The below table lists category of the Assessee on behalf of whom you can register yourself along with the documents to be furnished:

Question 8:

In what cases Assessee can Authorised another person to at act on behalf of self  Add Authorised signatory?

Resolution:

Below are the cases in which Assessee can Authorised another person at act on behalf of self /Add Authorised signatory:

• Assessee is Absent from India
• Assessee is Non-resident
• Any other reason