Assisted Filing

Overview

With an endeavour to make filing of ITRs and Statutory Forms more convenient and user friendly, Income Tax Department has introduced several features and services on the new e-Filing portal. The portal has Wizard to help in selection of correct ITRs, pre-filled ITRs and new user-friendly Offline Utility will help ease the compliance burden of the taxpayer. Add to this, chatbot and step-by-step guidance with user manuals and videos.

Additionally, in case you need further assistance, you can also add a CA, ERI or any Authorized Representative to assist you with ITR filing or any other related services.

Assisted Filing

Who can assist you?

1. CA –

Who is a CA?

A 'Chartered Accountant' (CA) is a person who is a member of the Institute of Chartered Accountants of India (ICAI) constituted under the Chartered Accountants Act, 1949 (38 of 1949).

What are you required to do?

In order to allow a CA to assist you, you have to add and assign a CA through the e-Filing portal (using My CA service). Additionally, you can remove an added CA or withdraw an already assigned CA assigned on the e-Filing portal.

You can refer to My CA user manual to learn more.

2. ERIs –

Who is an ERI?

e-Return intermediaries (ERIs) are authorized intermediaries who can file income-tax returns (ITR) and perform other functions on the behalf of taxpayers.

There are three types of e-Return Intermediaries:

Type 1 ERIs: File Income Tax Returns / Forms using Income Tax Department utility / Income Tax Department approved utilities through e-filing portal.

Type 2 ERIs: Create their own software application/portal to file Income Tax Returns / Forms on the e-Filing portal through Application Programming Interface provided by Income Tax Department

Type 3 ERIs: Develop their own offline software utilities instead of using Income Tax Department utility available on the e-Filing portal to enable the users to file Income Tax Returns / Forms.

What are you required to do?

In order to allow an ERI to assist you, you have to add an ERI through the e-Filing portal (using My ERI service). Additionally, you can activate, deactivate or remove an added ERI on the e-Filing portal. You can refer to My ERI user manual to learn more.

Alternatively, an ERI can add you as a client in the e-Filing portal (after obtaining your consent to do so). In case you are not registered on the e-Filing portal, an ERI can also register you before adding you as a client. You can refer to Verify Service Request & Add Client services to learn more.

3. Authorized Representatives -

Who is an Authorized Representative?

An Authorized representative is a person who is competent to act on your behalf with specific authorization if you are not be able to attend to their Income Tax related affairs on your own.
If an Assessee is not able to act on their own for the reasons mentioned below then, such Assessees can authorize someone else to act on their behalf :

Type of Assessee	Reason	Authorized Person Shall be
Individual	Absent from India	Resident Authorized Person
Individual	Non-Resident	Resident Agent
Individual	Any other reason	Resident Authorized Person
Company (Foreign Entity)	Non-Resident foreign director without PAN and valid DSC	Resident Authorized Person

What are you required to do?

In order to allow an Authorized Representative to assist you, you have to add an Authorized Representative through the e-Filing portal (using Authorize / Register as Representative service).

Additionally, under the circumstances mentioned below, a user can register to act on behalf of another person for carrying out their activities in e-Filing portal-

Categories of Assessees	Who Shall Register
Estate of the deceased	Executor / Administrator who administers the estate of deceased person
Company under Liquidation	Liquidator/ Resolution Professional / Receiver appointed under National Company Law Tribunal
Discontinued or Closed Business	Central or State Government appointed management which has taken over the Company Directors of such company before its discontinuation and closure Partner or Member of such Firm or AOP at the time of discontinuation of such business or profession
Merger or Amalgamation or takeover of Business or Profession	The Resulting company on account of such Merger or amalgamation or takeover
Estate of an Insolvent	Official Assignee

You can refer to Authorize / Register as Representative user manual to learn more.

Which services can the partners assist you with?

1. CA: Some of the services that a CA can assist with through e-Filing portal are:

File Statutory Forms (once the person is added as a CA by the taxpayer and has has accepted the request)
e-Verify the forms assigned by taxpayer
Upload bulk form (Form 15CB)
View filed Statutory Forms
View & Submit Grievances
Set higher security Login options through Profile
Register DSC

2. ERI: Type 1 and Type 2 ERIs can execute the following services on behalf of their client:

File Returns & Statutory Forms
Add Client (Registered & Unregistered Users)
Activate Client
Extend Client Validity
Extend Service Validity
Add Service
Condonation Request for delay in submission of ITR-V
Add Authorized Representative
Authorize another person to act on behalf of self
Register as representative Assesse
Register to act on behalf of other person
File Income tax forms
Refund re-issue request
Rectification request
Condonation request for filing ITR after time barred
Update Primary Contact details as per Bank Account verified contact details
Update Primary Contact details as per Demat Account verified contact details

3. Authorized Representative/Representative Assessee/ Register to act on behalf of another person :

Status of Assessee	Circumstance	Who can sign the ITR Form	Types of access to be given to Authorized Signatory / Representative Assessee
Authorized Representative	Absent from India	Resident Authorized Person with PAN	If Authorization is for a period, Full Access except -'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person or Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Authorized Representative	Non-resident	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Authorized Representative	Any other reason	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns/service request as performed in the capacity of Person Competent to Verify
Authorized Representative	Non-Resident Company (Foreign Entity)	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Authorized Representative	Non-resident Company	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident Firm	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident LLP	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident AOP	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Any other reason	Any Authorised Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Register to act on behalf of another person	Estate of a Deceased	Manager / Executor / Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted Once all the assets of the estate of a deceased are distributed, then such estate of a deceased shall stop to exist. However, the executor/manager/trustee who has registered as person competent to verify shall continue to have access to all records filed or complied by in the capacity of executor/manager/trustee. If under any circumstances, the ITD admin revokes the Executor then the e-filing account of the Estate of Deceased PAN access shall be deactivated until another Manager/Executor/Trustee registers himself or herself as the person competent to act on behalf of the PAN. The newly added Manager/Executor/Trustee shall have full access to previous records and compliance made by the erstwhile Manager/Executor/Trustee.
Register to act on behalf of another person	Estate of insolvent	Official Assignee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted Once Estate of an insolvent is fully distributed, the option to upload forms/returns of period subsequent to the year in which such distribution occurs is prevented. However, the official assignee can continue to have access to the have access to all records filed or complied by in the capacity of an Authorised signatory If under any circumstances, the ITD admin revokes the official Assignee from access to the e-filing account of the Estate of an Insolvent PAN the e-filing account shall be deactivated until another Official Assignee registers themselves as the person competent to act on behalf of the estate PAN.The newly added official assignee shall have full access to previous records and compliance made by the erstwhile official assignee.
Register to act on behalf of another person	Company being wound up under NCLT or before Insolvency and Bankruptcy Code, 2016 (order by court /person appointed as a receiver of any asset of the company)	Liquidator	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Register to act on behalf of another person	Takeover by Central / State Government under any Law OR Discontinued Business	Designated Principal Officer of the Central/State Government	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Mentally Incapacitated	Guardian or Other competent person	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Deceased	Legal Heir	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted
Representative Assessee	Lunatic / Idiot	Guardian or Other competent person	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Persons for whom Court of wards etc. is appointed	Court of Ward / Receiver / Manager / Administrator General / Official Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by the court or the ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Trust in writing	Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Oral Trust	Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify