Register as Person Competent to Verify in e-Filing
As per section 140 of Income Tax Act 1961, where the individual (assessee) is mentally incapacitated from attending to his affairs, his guardian or any other person competent to act on his behalf can verify the return of income.
An Individual must register on behalf of a mentally incapacitated individual in e-Filing application in order to avail the services like filing of returns and other functionalities.
Pre-requisites to register as Person Competent to Verify
Steps involved in Register as Person Competent to Verify
Step 1 – Login to e-Filing portal using Competent Person’s Credentials
Step 2 – My Account -> Register as Person Competent to Verify
Step 3 – Enter the details of Mentally incapacitated individual
Step 4 – Select the files to upload
Step 5 – Attach a Zip/PDF File with the below scanned documents
Step 6 – Click Submit
Step 1 – ‘Register as Person Competent to Verify’ request will be sent to the e-Filing Administrator.
Step 2 – The e-Filing Administrator will verify the request and approve / reject as applicable based on the documents uploaded.
Step 3 – An e-mail is sent to the registered e-mail ID with the details of approval / Rejection.
Key Points to be noted:
Person competent to Verify Functionalities
|S.N||Services available on behalf of incompetent|
|2||Submit ITR online||Yes|
|4||Submit Form online (self/LH)||Yes|
|8||Request for Intimation||Yes|
|9||Response to Outstanding Tax Demand||Yes|
|10||Tax Credit Mismatch||Yes|
|11||List / Dis-engage CA||Yes|
|17||View Form 26AS (Tax Credit)||Yes|