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

 


Source URL: https://www.incometax.gov.in/iec/foportal/help/assissted-filing