How to Add/ Register as Representative on Income Tax e-Filing website

• 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

• 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

• 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.

• 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

• 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

• 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

• 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

• 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

• 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

• 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.

competent person