Adding another person as representative in income tax website for reasons -being absent from India, non-resident or any other Reason-User Manual/Guide
1 Introduction
As per section 140, section 159 and section 160 of the Income Tax Act, 1961, there are many cases where a person is incapable from attending his affairs, in such cases their guardian or any other competent person can act on their behalf with specific authorisation.
1.1 Add another person to represent on your behalf
If it is not possible for the assessee to act on their own, such assessee can authorise someone else to act on their behalf for the following reasons:
The following sub-section describes the possible cases where an individual user can authorise some one else.
1.1.1 Absent from India/ Non-resident/ Any Other Reason
Prerequisite
The following table represents the categories available for the applicable user type: Table 1: Prerequisite to Add another person
Table 1: Prerequisite to Add another person
User Type | Field Reasons |
Individual | Absent From India |
Non-resident | |
Any Other Reason | |
Company/ AOP/BOI/ Trust/ Firm | Non-resident |
Perform the following steps to Add Representative:
Step 1 | Visit the ‘e-Filing’ Portal http://incometaxindiaefiling.gov.in/ |
Step 2 | Click ‘Login Here’ ( ) button on the Home Page. |
Step 3 | Enter the ‘User ID*’ , ‘Password*’, ‘Date of Birth/Date of Incorporation*’ and ‘Captcha’* |
Step 4 | Navigate to the ‘My Account’ tab -> Click ‘Add/Register as Representative’ |
Step 5 | Select the ‘Request Type’ as ‘New Request’ and Select the ‘Add/Register as Representative’ as ‘Add another person to represent on your behalf’ -> Click ‘Proceed’ |
Step 6 | Select the applicable ‘Reason’ from the drop down list –
|
Step 7 | Enter the following details of Representative:
Click ‘Submit’ |
Step 8 | After adding, A six digit PIN will be sent to your registered mobile number and email ID. Refer the given screenshot for reference. |
Step 9 | After Confirming,Enter the six digit PIN -> Click Validate Refer the given screenshot. ‘Your request to add XYZ holding AAAAA1234A as a representative has been registered with Transaction ID –1000794315. XYZ holding AAAAA1234A can act on this request within 7 days by going to Worklist post login’ |
Note: | After submitting,
|
2 Register Yourself on Behalf of another Person
For the following categories, user can act on behalf of another assessee who is not in a position to act on their own
Prerequisite
The following table represents the categories available for applicable user type:
Table 2: Prerequisite to Register
Individual | Mentally Incapacitated |
Legal Heir | |
Minor | |
Lunatic or Idiot | |
Trust in Writing | |
Oral Trust | |
Court of wards | |
Liquidator | |
Designated Principal Officer | |
Company/Firm/AOP | Liquidator |
Designated Principal Officer |
The following table represents the details of PAN, Date of Birth (DOB) and the respective documents required while registering for the applicable category of Incompetent Person:
Table 3: Additional Details to Register
Incompetent Person Category |
Documents Required | PAN Details of Incompetent Person |
Mentally Incapacitated |
|
|
Legal Heir |
|
|
Minor |
o Birth Certificate OR o Passport of Minor OR o Court Order OR o Aadhaar Card OR o Notarised Declaration of Guardian or Manager and so on. |
|
Lunatic or Idiot |
|
|
Court of Wards |
|
|
Trust in Writing |
|
|
Oral Trust |
|
|
Official Liquidator |
|
|
Other Liquidator |
|
|
Designated PrincipalOfficer |
|
|
Perform the following steps to Register as Representative:
Step 1 | Visit the ‘e-Filing’ Portal http://incometaxindiaefiling.gov.in/ |
Step- 2 | Click ‘Login Here’ ( ) button on the Home Page. |
Step 3 | Enter the valid ‘User ID*’ , ‘Password*’, ‘Date of Birth/Date of Incorporation*’ of the Representative and ‘Captcha’* |
Step 4 | Navigate to the ‘My Account’ tab à Click ‘Add/Register as Representative’ |
Step 5 | Select the ‘Request Type’ as ‘New Request’;
Select the ‘Add/Register as Representative’ as ‘Register yourself on behalf of another person’ AND Select the applicable ‘Category to Register’ à Click ‘Proceed’ |
Step 6 | Enter the additional details and attach the relevant documents on the basis of Category chosen as mentioned in Table 3 in this document. |
Step 7 | Click ‘Submit’ |
Step 8 | The ‘Request successfully submitted’ page will display the following details
|
Note : |
1. Request will be sent to the e-Filing Admin for approval. |
1.3 View Request
The user can view the requests raised under ‘Add/Register as Representative’ as described in the following sub-section.
1.3.1 Add Another Person to Represent on your Behalf
Perform the following steps to view the request raised under ‘Add another person to represent on your behalf’.
1.3.1.1 For the Person who Raised the Request
Step 1 | Visit the ‘e-Filing’ Portal http://incometaxindiaefiling.gov.in/ |
Step 2 | Click ‘Login Here’ (Log) button on the Home Page. |
Step 3 | Enter the actual assessee ‘User ID*’, ‘Password*’, ‘Date of Birth/Date of Incorporation*’ and ‘Captcha’* of the User who has requested. |
Step 4 | Navigate to the ‘My Account’ tab à Click ‘Add/Register as Representative’ |
Step 5 | Select the ‘Request Type’ as ‘View Request’ and select the‘Add/Register as Representative’ as ‘Add another person to represent on your behalf’ à Click ‘Proceed’ |
Step 6 | The page ‘View Added Representative’ will appear. The following details will be available:· Authorised PAN
· Status Note: |
1.3.1.2 For the Person who Received the Request
Step 1 | Post login to e-Filing portal by the person who received the request, navigate to ‘Worklist’ tab à Click ‘For Your Action’ à Click ‘Pending requests to Add you as Representative Assessee’ à Click the hyperlink given on ‘PAN to view the request details. |
Step 2 | The following two options are available: · Approve: The request can be approved by attaching a PDF copy of notarised Power of Attorney (POA) received from the assessee. · Reject: The request can be rejected by providing the comments. |
1.3.2 Register Yourself on Behalf of Another Person
Perform the following steps to view the request raised under ‘Register yourself on behalf of another person’.
Step 1 | Visit the ‘e-Filing’ Portal http://incometaxindiaefiling.gov.in/ |
Step 2 | Click ‘Login Here’ (Login Here) button on the Home Page. |
Step 3 | Enter the actual assessee ‘User ID*’ , ‘Password*’, ‘Date of Birth/Date of Incorporation*’ of the Representative and ‘Captcha’* |
Step 4 | Navigate to the ‘My Account’ tab -> Click ‘Add/Register as Representative’ |
Step 5 | Select the ‘Request Type’ as ‘View Request’ and select the ‘Add/Register as Representative’ as ‘Register yourself on behalf of another person’ -> Click ‘Proceed’ |
Note: | Under ‘Status’ column, the status will be shown as:
|
1.4 Access Criteria
The following table represents the access criteria for all the users:
Table 4: Access Criteria
Status of the assessee |
Circumstance | Who can sign the ITR/Form | Types of access to be given to represented signatory |
Types of access to be given to Taxpayer |
Individual | Absent from India | Resident Authorized Person with PAN | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Individual | Non-resident | Resident Agent with PAN | Full Access except ’Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Individual | Mentally Incapacitated | Guardian or Othercompetent person | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e-Filing admin. | No access. |
Individual | Any Other reason | Resident Authorized Person with PAN | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Individual | Deceased | Legal Heir | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization. | Account Deactivated. |
Individual | Minor | Guardian or Othercompetent person | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of minor becoming a major. | No Access, as not competent to Register. On the day of becoming Major, the user will be allowed to register. |
Individual | Lunatic or Idiot | Guardian or Other competent person | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e-Filing admin. | No access. |
Individual | Court of wards etc. | Receiver/ Manager | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e- Filing admin. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Individual | Trust in Writing | Trustee | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e- Filing admin. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Individual | Oral Trust | Trustee | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e- Filing admin. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Company/ Firm/ AOP | Non-Resident Company (Foreign entity) /Firm/ AOP | Resident Authorized Person with PAN | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization. | Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access. |
Company | Company being wound up(order by court /person appointed as a receiver of any asset of the company) | Liquidator | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e- Filing admin. | No Access as long as a Liquidator is assigned. If under any circumstances, the ITD admin revokes the Liquidator then the access shall be restored. |
Company | Takeover by Central / State Government under any LawOR
Discontinued Business |
Designated Principal Officer of the Central/State Government | Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by e- Filing admin. | Only View of all returns/forms uploaded when a Representative has been assigned.Thereafter full access. |
Any other Person | Any other reason | Any Authorized Person with PAN | Full Access except ‘Profile Settings’ & ‘Add/ Register as Representative’ functionalities up to the date of authorization. | Only View of all returns/forms uploaded when a person competent to verify has been assigned.Thereafter full access. |
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