Add/ Register as Representative on Income Tax India e-Filing portal

By | May 26, 2017
(Last Updated On: May 29, 2018)

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 AssesseReasonsThe authorized person shall be a
IndividualAbsent From IndiaResident authorized person
Non ResidentResident Agent
Any other reasonResident authorized person
Company (Foreign entity)Non ResidentResident authorized person
Firm / LLP / AOP / BOINon ResidentResident authorized agent / resident treated as agent u/s.163

Perform the following steps to Add Representative:

Step 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Add/Register as Representative’
Step 3Select 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 4Select 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 5Enter 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 6After 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 7After 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 AssessesWho shall Register as ‘Representative’
Mentally incapacitatedGuardian / Manager who is managing the affairs of such person
Deceased personLegal heir of the deceased person
MinorGuardian / Manager who is managing the affairs of such person
Lunatic or IdiotGuardian / Manager who is managing the affairs of such person
Estate of the deceased personExecutor / Administrator who administers the estate of deceased person
Court of WardsAdministrator General / Official Trustee / Receiver / Manager who manages the property
Trust in WritingTrustee
Oral TrustTrustee
Liquidator/Resolution ProfessionalLiquidator/ Resolution Professional / Receiver appointed under National Company Law Tribunal
Designated Principal Officer
  1. Company’s management taken over by the Central or State Government
  2. Company whose business is discontinued and closed
    a. Director of such company before discontinuation and closure
  3. Firm or AOP whose business or profession is discontinued
    a. Partner or Member of such AOP at the time of discontinuation of such business / profession

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 representedDocuments Required to be submitted while making requestDetails 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
  • Copy of the PAN card of Minor
  • Copy of the PAN card of the 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
  • PAN of the Minor
  • Date of Birth of the Minor
  • Surname of the Minor
  • Middle Name of the Minor
  • First Name of the Minor
Estate of Deceased
  • Copy of PAN card of the ‘Estate of deceased’
  • Copy of PAN card of the ‘Executor’
  • Court order appointing the executor/s or Will of the deceased in which the executor particulars have been furnished or written agreement of survivors appointing the Executor.
  • Copy of Death Certificate of the deceased, if available (Non-Mandatory)
  • PAN of the Estate of Deceased
  • Name of the Estate of Deceased
  • Date of Incorporation of the Estate of Deceased
  • PAN of the Deceased
  • Date of Death of the Deceased
  • Surname of the 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 TrustCopy 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 ProfessionalLetter 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 LiquidatorLetter 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 OfficerOrder 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 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Add/Register as Representative
Step 3Select 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 4Enter the additional details and attach the relevant documents based on Category chosen.
Step 5Click ‘Submit’
Note:
  1. Request will be sent to the e-Filing Admin for approval.
  2. The e-Filing Admin will check the authenticity of the request details and may APPROVE/REJECT the request.
  3. After Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.

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 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Add/Register as Representative
Step 3Select 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 4The 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 1Post 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 2The 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 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Add/Register as Representative
Step 3Select 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 assesseeCircumstanceWho can sign the ITR/FormTypes of access to be given to represented signatoryTypes of access to be given to Taxpayer
IndividualAbsent from IndiaResident Authorized Person with PANFull 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.
IndividualNon-residentResident Agent with PANFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorizationOnly View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.
IndividualMentally IncapacitatedGuardian or Other competent personFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of revocation by e-Filing admin.No access.
IndividualAny Other reasonResident Authorized Person with PANFull 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.
IndividualDeceasedLegal HeirFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorization.Account Deactivated.
IndividualMinorGuardian or Other competent personFull 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.
IndividualLunatic or IdiotGuardian or Other competent personFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of revocation by e-Filing admin.No access.
IndividualCourt of wards etc.Receiver/ ManagerFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorizationOnly View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.
IndividualTrust in WritingTrusteeFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorizationOnly View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.
IndividualOral TrustTrusteeFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorizationOnly View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.
IndividualTrust in WritingTrusteeFull Access except ‘Profile Settings’ & ‘Add/Register as Representative’functionalities up to the date of authorizationOnly View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access.
Company/Firm/ AOPNon-Resident Company (Foreign entity) /Firm/ AOPResident Authorized Person with PANFull 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.
CompanyCompany being wound up(order by court /person appointed as a receiver of any asset of the company)LiquidatorFull 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.
CompanyTakeover by Central / State Government under any Law
OR
Discontinued Business
Designated Principal Officer of the Central/State GovernmentFull 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 PersonAny other reasonAny Authorized Person with PANFull 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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