Various sections under Income Tax Act, 1961 envisages many situations where a person would not be able to attend to their Income Tax related affairs on their own. For such kind of  situations E –filing portal of Income Tax Department has come up with a facility names as ‘Add/ Register as Representative’. The existing functionalities of “Legal Heir”, “Liquidator” and “Person Competent to Verify” are consolidated into a single functionality along with additional categories.

1. Introduction of concept of Add/ Register as Representative:

Section’s 140, 159, 160,168,176, 178 etc. of the Income Tax Act, 1961 envisages many situations where a person would not be able to attend to their Income Tax related affairs on their own. In such cases, their guardian or any other competent person can act on their behalf with specific authorisation.

Under the circumstances mentioned below, a user can register as representative of another person for carrying out their activities in e-Filing portal.

2. Pre-requisites for ‘Add/ Register as Representative’ on Income Tax e-Filing website

Who shall bed registered as Representative by what categories of assesses is discussed as under:

Categories of Assesses Who shall Register as ‘Representative’
Mentally incapacitated Guardian / Manager who is managing the affairs of such person
Deceased (Legal heir) Legal heir of the deceased person
Minor Guardian / Manager who is managing the affairs of such person
Lunatic or Idiot Guardian / Manager who is managing the affairs of such person
As Court of Wards etc Administrator General / Official Trustee / Receiver / Manager who manages the property
Trust in Writing Trustee
Oral Trust Trustee
Representative Agent of a Non-resident
  • Person employed by or on behalf of the non-resident
  • Person who has any business connection with the non-resident
  • Person from or through whom the non-resident is in receipt of any income, whether directly or indirectly
  • Person who is the trustee of the non-resident

3. Steps to be followed for Add/ Register as Representative:

Step 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2 Go to the ‘My Account’ menu located at upper-left side of the page and click on ‘Register as Representative’
Step 3 Select the ‘Request Type’ as ‘New Request’ and Select the applicable ‘Category to Register’ and then click on ‘Proceed’
Step 4 Enter the necessary details in the appropriate fields and attach the necessary supporting documents based on category.
Step 5 Click ‘Submit’ A Success Message will be displayed confirming the submission of Register as Representative Request

Note: Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.

4. Types of documents and information one has to submit and furnish while registering to act as a representative:

1.2 Register Yourself on Behalf of another Person

Category

 

Documents Required to be submitted while making request Details required to be provided in the portal
Mentally Incapacitated
  • Copy of the PAN card of Mentally Incapacitated
  • Copy of the PAN card of the person who is representing on behalf of the incapacitated
  • Medical Certificate issued by Authorized Medical Authority certifying the mental incapacitation of the represented.
  • PAN of the Mentally Incapacitated
  • Date of Birth of the Mentally Incapacitated
  • Surname of the Mentally Incapacitated
  • Middle Name of the Mentally Incapacitated
  • First Name of the Mentally Incapacitated
Deceased (Legal Heir)
  • Copy of the PAN card of Deceased
  • Copy of the PAN card of the legal heir
  • Copy of Death Certificate
  • Copy of Legal Heir Proof as per the norms mentioned in e-Filing portal
  • Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).
  • Copy of the order /notice (Mandatory only if the reason for registration is ‘Filing of return of income/form of period in which deceased was alive through condonation request’ (or) ‘A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased’)

The following documents are accepted as Legal Heir proof (Any one from below):

  • Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
  • Surviving family member certificate issued by the Local Revenue Authority.
  • Family Pension certificate issued by Central/State Government.
  • Registered will.
  • Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.

Note: All the mandatory documents should be uploaded only in PDF format.

  • PAN of the Deceased
  • Date of Death
  • Surname of the deceased
  • Middle Name of the deceased
  • First Name of the deceased
  • Bank account details of Legal heir

Note: The user should select the ‘Reason for Registration’ if the date of death entered is for a period for which return filing timelines have lapsed u/s 139.

Minor
  • Copy of the PAN card of Minor
  • Copy of the PAN card of the parent/ guardian
  • Proof of income as arises or accrues to the minor child on account of manual work done by child or activity involving application of skill, talent or specialized knowledge and experience of the minor
  • Proof of guardianship (Any one from below):
    • Birth Certificate OR
    • Passport of Minor OR
    • Court Order OR
    • Any other valid government issued id

Note: All the mandatory documents should be uploaded only in PDF format.

  • PAN of the Minor
  • Date of Birth of the Minor
  • Surname of the Minor
  • Middle Name of the Minor
  • First Name of the Minor
  • Nature of Minor’s Income
  • PAN of
    • Father (OR)
    • Mother (OR)
    • Guardian
Lunatic or Idiot
  • Copy of the PAN card of Lunatic or Idiot
  • Copy of the PAN card of the person who is representing on behalf of the incapacitated
  • Certificate issued by Authorized Medical Authority.
  • PAN of the Lunatic or Idiot
  • Date of Birth of the Lunatic or Idiot
  • Surname of the Lunatic or Idiot
  • Middle Name of the Lunatic or Idiot
  • First Name of the Lunatic or Idiot
As Court of Wards etc.
  • Copy of the PAN card of the Person for whom Court of wards etc is appointed
  • Copy of PAN card of the Court of wards/ Receiver/Manager/ Administrator General/Official Trustee
  • Copy of Court Order appointing Court of wards/ Receiver/Manager/ Administrator General/Official Trustee
  • PAN of the Person for whom Court of wards etc is appointed
  • Surname of the Person for whom Court of wards etc is appointed
  • Middle Name of the Person for whom Court of wards etc is appointed
  • First Name of the Person for whom Court of wards etc is appointed
  • Date of Birth of the Person for whom Court of wards etc is appointed
Trust in Writing
  • Copy of the PAN card of the Beneficiary of Trust in writing
  • Copy of the PAN card of trustee
  • Copy of Registered Trust Deed
  • Copy of PAN card of the Trust in Writing
  • PAN of the Trust in writing
  • Date of Incorporation of the Trust in writing
  • PAN of the Trustee
  • Surname of the Trustee
  • Middle Name of the Trustee
  • First Name of the Trustee
  • Date of Birth of the Trustee
  • PAN of the Beneficiary
  • Surname of the Beneficiary
  • Middle Name of the Beneficiary
  • First Name of the Beneficiary
  • Date of Birth of the Beneficiary
Oral Trust
  • Copy of PAN card of the Beneficiary of oral trust.
  • Copy of PAN card of the trustee
  • Copy of PAN card of the Oral Trust
  • Self-attested copy of Declaration made by the Trustee.
  • PAN of the Oral Trust
  • Date of Incorporation of the Oral Trust
  • PAN of the Trustee
  • Date of Birth of the Trustee
  • Surname of the Trustee
  • Middle Name of the Trustee
  • First Name of the Trustee
  • PAN of the Beneficiary
  • Surname of the Beneficiary
  • Middle Name of the Beneficiary
  • First Name of the Beneficiary
  • Date of Birth of the Beneficiary
Representative Agent of a Non- resident
  • Copy of the PAN card of Non-resident person/entity
  • Copy of the PAN card of the resident representative agent
  • Documentary proof of Tax protected contract wherein Resident is being held responsible for tax payment and well as return filing compliance requirement of the Non-resident
  • PAN allotted with respect of Tax Protected contract with Non-resident person/entity
  • Name as in PAN

5. Steps to view requests raised under ‘Register as Representative’ on Income Tax e-Filing website

Step 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2 Go to the ‘My Account’ menu located at upper-left side of the page and click on ‘Register as Representative’
Step 3 Select the ‘Request Type’ as ‘View Request’ and Select the appropriate ‘Category to Register’ and click ‘Proceed’

 Note: Click on the ‘Transaction ID’ hyperlink to view the details of the request.

Under ‘Status’ column, the status will be displayed as:

  • Pending, Or

(Request is pending with Income Tax Department (ITD))

  • Approved

(Request is approved by ITD)

i. For the Person who Received the Request of Representative

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.

6. Access Criteria when they are representing another person or being represented by another person

The following table represents the access criteria for all the users:

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 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’ functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify No access. However, on becoming sane, the user can seek for revocation of Guardian to ITD admin by providing the necessary medical records. On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by ITD admin.
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’, ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’, ‘Register as Representative’ functionalities for the period of authorisation. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify Account Deactivated.
Individual Minor 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’ functionalities up to the date of minor becoming a major. Thereafter, only view and download option of all forms /returns uploaded in the capacity of Person Competent to Verify. Once minor becomes a major, he/she shall be permitted to upload returns or revise returns of years when he/she was a minor. 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’, ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’, ‘Register as Representative’ functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify No access. However, on becoming sane, the user can seek for revocation of Guardian to ITD admin by providing the necessary medical records. On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by ITD admin.
Individual 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’ functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify Only View of all returns/ forms uploaded when a person competent to verify has been assigned.
Individual 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’ functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify Only View of all returns/forms uploaded when a person competent to verify has been assigned.
Individual 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’ functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.

7. List of Abbreviations

The following table represents the abbreviation used in the document:

 Abbreviation  Expansion
AOP Association of Person
BOI Body of Individuals
ITD Income Tax Department
POA Power of Attorney

(Republished with Amendments)

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One Comment

  1. GANDHI MOHAN BHARATI says:

    The process for “Deceased” is very complicated. It so happens that sometimes getting a Legal Heir certificate gets complicates due to disputes; only “Registered Will” is mentioned. There is no sancro sanctity of a Registered Will; even it has to be probated. The Department will do well to ease the norms to prove the intentions of the filer and get the Tax instead of complicating the process. I knew the PAN of my wife but I could not find i; I had hell getting a duplicate

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