Add/ Register as Representative on IncomeTaxIndiaEfiling
A new functionality “Add/ Register as Representative” is enabled in e-Filing portal. The existing functionalities of “Legal Heir”, “Liquidator” and “Person Competent to Verify” are consolidated into a single functionality along with additional categories.
Central Board of Direct Taxes, e-Filing Project- User Manual-Add/ Register as Representative
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.
Add another person to represent on your behalf
If an assessee is not able to act on their own for the reasons mentioned below then, such assessees can authorise someone else to act on their behalf.
Absent from India/ Non-resident/ Any Other Reason
Prerequisite
The following table represents the categories available for the applicable user type:
| Type of Assesse | Reasons | The authorized person shall be a |
| Individual | Absent From India | Resident authorized person |
| Non Resident | Resident Agent | |
| Any other reason | Resident authorized person | |
| Company (Foreign entity) | Non Resident | Resident authorized person |
| Firm / LLP / AOP / BOI | Non Resident | Resident authorized agent / resident treated as agent u/s.163 |
Perform the following steps to Add 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 ⇒ Click ‘Add/Register as Representative’ |
| Step 3 | 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 4 | Select the applicable ‘Reason’ from the drop down list – • ‘Absent from India’ or • ‘Non-resident’ or • ‘Any other Reason’ (If ‘Any other Reason’ is selected, specify reason in the textbox provided) |
| Step 5 | Enter the following details of Representative: • PAN* • Surname (As per PAN)* • Middle Name (As per PAN) • First Name (As per PAN) • Start Date* • End Date* Click ‘Submit’ |
| Step 6 | After adding, • A six digit OTP will be sent to your registered mobile number and registered email ID. Click ‘Confirm’, if the contact details are correct |
| Step 7 | After Confirming, •Enter the six digit OTP ⇒ Click Validate |
| Note: | After submitting, • An alert message will be sent to the Representative PAN’s e-mail ID and mobile number intimating that a request has been raised. • The Representative Assessee can view the request details at e-Filing portal post login to his account under ‘Worklist’ tab ⇒‘For Your Action’. |
Register Yourself on Behalf of another Person
Under the circumstances mentioned below, a user can register himself as ‘Representative Assessee’ to act on behalf of another assesse
Prerequisite
The following table represents the categories available for applicable user type:
| Categories of Assesses | Who shall Register as ‘Representative’ |
|---|---|
| Mentally incapacitated | Guardian / Manager who is managing the affairs of such person |
| Deceased person | 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 |
| Estate of the deceased person | Executor / Administrator who administers the estate of deceased person |
| Court of Wards | Administrator General / Official Trustee / Receiver / Manager who manages the property |
| Trust in Writing | Trustee |
| Oral Trust | Trustee |
| Liquidator/Resolution Professional | Liquidator/ Resolution Professional / Receiver appointed under National Company Law Tribunal |
| Designated Principal Officer |
|
The following table represents the types of documents and information one has to submit and furnish while registering as Representative assessee on behalf of another Person:
| Category of Person being represented | Documents Required to be submitted while making request | Details of represented person 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. [Click here for details] |
• 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 |
| Legal Heir | • Copy of the PAN card of Deceased • Copy of the PAN card of the legal heir • Copy of Death Certificate • Legal Heir Certificate issued by the Court / Local Authority Or Surviving member certificate issued by the Local Authority Or Pension Order issued by Central/State Government Or Registered will Or Letter issued by the banking or Financial Institution in their letter head, with official seal and signature affixed stating that so and so holding PAN/s was/were the nominee/s of the deceased to the account/instrument/s held in the name of the deceased with the institution and the same was not withdrawn till the death of the deceased. Note: Affidavits in any form is not an acceptable document for Legal heir registration. |
• PAN of the Deceased •Date of Death •Surname of the deceased •Middle Name of the deceased •First Name of the deceased |
| Minor |
|
|
| Estate of Deceased |
|
|
| Lunatic or Idiot | • Copy of the PAN card of Lunatic or Idiot • PAN card of the Guardian • Certificate issued by Authorized Medical Authority. [Click here for details] |
• 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 |
| Court of Wards | • Copy of the PAN card of Ward • Copy of the PAN card of the Receiver / Manager • Copy of Court Order |
• PAN of the Court of Wards • Date of Birth of Wards • Surname of Wards • Middle Name of Wards • First Name of Wards |
| 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 Beneficiary of Trust in writing • Date of Birth of Beneficiary • Surname of Beneficiary • Middle Name of Beneficiary • First Name of Beneficiary |
| Oral Trust | •Copy of PAN card of the Beneficiary of oral trust. • Copy of PAN card of the trustee • Self-attested copy of Declaration made by the Trustee. • Copy of PAN card of the Oral Trust |
•PAN of the Oral Trust Beneficiary • Date of Birth of Beneficiary • Surname of Beneficiary • Middle Name of Beneficiary • First Name of Beneficiary |
| Official Liquidator/Resolution Professional | •Letter appointing Official Liquidator or Resolution Professional under NCLT. •Order of the competent authority giving list of companies under liquidation for which Liquidator/Resolution Professional is responsible. •Copy of PAN Card of the Company/Firm/LLP under liquidation under Companies Act-2013 or under Insolvency and Bankruptcy Code,2016. •Copy of PAN Card of the Liquidator or Resolution Professional under NCLT. |
•PAN of the Company/Firm/LLP under liquidation under Companies Act-2013 or under Insolvency and Bankruptcy Code, 201Date of Incorporation • Date of Incorporation of such entity • Organization Name of such entity |
| Other Liquidator | •Letter appointing Liquidator in the official letterhead along with common seal of the company • Copy of resolution of appointment of Liquidator • Copy of PAN card of the Company • Copy of PAN card of the Liquidator |
• PAN of the Company • Date of Incorporation • Organization Name |
| Designated Principal Officer | •Order of competent authority appointing Designated Principal Officer in respect of companies taken over by the Central / State Government. •In cases of discontinued business, copy the last Article of Association/Partnership deed of the closed company/Firm •Copy of PAN card of the Designated Principal Officer |
• PAN of the Company/Firm • Date of Incorporation • Organization Name |
Perform the following steps to 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 ⇒ Click ‘Add/Register as Representative‘ |
| Step 3 | Select the ‘Request Type’ as ‘New Request’ and ‘Add/Register as Representative’ as ‘Register yourself on behalf of another person’ and Select the applicable ‘Category to Register’ ⇒ Click ‘Proceed’ |
| Step 4 | Enter the additional details and attach the relevant documents based on Category chosen. |
| Step 5 | Click ‘Submit’ |
| Note: |
|
View Request
The user can view the requests raised under ‘Add/Register as Representative’ as described in the following sub-section.
Add another Person to Represent on your Behalf
Register Yourself on Behalf of Another Person
Perform the following steps to view the request raised under ‘Add another person to represent on your behalf’.
Add another Person to Represent on your Behalf
For the Person who Raised the Request
| 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 ⇒ Click ‘Add/Register as Representative‘ |
| Step 3 | Select the ‘Request Type’ as ‘View Request’ and select the ‘Add/Register as Representative’ as ‘Add another person to represent on your behalf’ ⇒ Click ‘Proceed’ |
| Step 4 | The page ‘View Added Representative’ will appear. The following details will be available: • Authorised PAN • Status • Reason • From Date • To Date • Attachment (POA – Only, if Representative assessee Accepts the request) • Action (CANCEL/WITHDRAW) Note: Cancel– If the Representative assessee has not acted upon the request raised, then the user can CANCEL the request. Withdraw – If the Representative assessee has Accepted the request, then the user can remove them by WITHDRAWING the request. |
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 ⇒ Click ‘For Your Action’ ⇒ Click ‘Pending requests to Add you as Representative Assessee’ ⇒ 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. |
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 | 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 ⇒ Click ‘Add/Register as Representative‘ |
| Step 3 | 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: • Pending, Or (Status is pending with Income Tax Department (ITD)) • Approved (Status is approved by ITD) |
Access Criteria
The following mentioned table gives portal access rights that each type of user will get when they are representing or represent another person:
| 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 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 | 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 Other competent 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 authorization | 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 authorization | 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 authorization | 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 authorization | 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 Law OR 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. |