Representative Assessee

A representative assessee is a person who is responsible for filing tax returns and fulfilling tax obligations on behalf of another individual or entity under the Income Tax Act, 1961. This provision is primarily applicable in cases where the actual taxpayer is incapable of handling their tax matters, such as in the case of minors, non-residents, or deceased individuals. The representative assessee assumes legal responsibility for the tax liabilities of the person they represent. This ensures smooth tax compliance and prevents legal complications. The Income Tax Department recognises the representative assessee as the legal taxpayer for all tax-related matters.

Who is a representative assessee?

A representative assessee is an individual or entity legally authorised to handle tax obligations on behalf of another person under Indian tax laws. The Income Tax Act, 1961 defines various cases where a representative assessee is required. This includes cases involving minors, non-resident taxpayers, mentally incapacitated persons, and deceased individuals.

In the case of a deceased taxpayer, the legal heir becomes the representative assessee and is responsible for settling outstanding tax dues. Similarly, in the case of a non-resident earning income in India, an agent or authorised individual in India acts as the representative assessee. This role is essential to ensure tax compliance, as the representative assessee is responsible for tax return filing, payment of taxes, and responding to any notices from the Income Tax Department. Their legal responsibility includes representing the taxpayer in tax proceedings and ensuring accurate tax filings.

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Appointment of a representative assessee

A representative assessee is appointed based on the provisions of the Income Tax Act, 1961. The process ensures that tax liabilities of those unable to file their returns independently are met by an authorised individual.

1. Legal requirement – A representative assessee is appointed when a taxpayer is legally incapable of managing their tax affairs, such as in cases of minors or deceased individuals.
2. Legal heir or guardian – If the taxpayer is deceased or a minor, the legal heir or guardian is automatically considered the representative assessee.
3. Non-resident taxpayers – A non-resident taxpayer earning income in India must appoint a representative assessee, such as a relative, agent, or company representative.
4. Mentally incapacitated individuals – In cases of mental incapacity, a legal guardian is responsible for tax filings and compliance.
5. Income earned by third parties – If an individual receives income on behalf of another person, they may be designated as a representative assessee.
6. Companies and firms – For corporate taxpayers, an authorised director, partner, or legal representative may act as the representative assessee.
7. Approval by tax authorities – The appointment of a representative assessee must be accepted by the Income Tax Department, ensuring tax obligations are fulfilled correctly.

Procedure to add representative assessee

The process of adding a representative assessee in the Income Tax Department’s portal involves multiple steps. This ensures that tax authorities officially recognise the individual as responsible for tax compliance.

1. Login to the Income Tax e-Filing portal – Visit the official Income Tax Department website and log in using the taxpayer’s credentials.
2. Navigate to the ‘Authorised Representative’ section – Under the ‘My Account’ or ‘Profile’ section, select the option to add a representative assessee.
3. Provide necessary details – Enter the details of the representative, including their PAN, name, and relationship with the taxpayer.
4. Submit supporting documents – Upload required documents such as a legal heir certificate, authorisation letter, or court order, depending on the case.
5. Verification by OTP or Digital Signature – Authenticate the request using OTP (One-Time Password) sent to the registered mobile number or through a digital signature.
6. Approval from the Income Tax Department – The tax department will review the request and may request additional documentation if required.
7. Confirmation of registration – Once approved, the representative assessee’s name appears in the taxpayer’s profile, enabling them to act on behalf of the taxpayer.
8. Compliance with tax obligations – The representative assessee can now file returns, respond to notices, and manage tax-related responsibilities on behalf of the taxpayer.

Steps to register as a representative

Individuals or entities who wish to register as a representative assessee must follow a structured process to gain legal recognition under the Income Tax Act.

1. Obtain necessary authorisation – Ensure you have legal authorisation, such as a legal heir certificate, guardianship certificate, or a signed authorisation letter.
2. Create an account on the e-Filing portal – If not already registered, create an account on the Income Tax Department’s e-Filing portal using your PAN details.
3. Select the ‘Register as Representative’ option – Under the ‘My Account’ section, choose the appropriate category to register as a representative assessee.
4. Submit personal and taxpayer details – Provide necessary details, including the taxpayer’s PAN, name, and relationship with the taxpayer.
5. Upload verification documents – Attach required documents such as legal heir proof, authorisation letters, or non-resident tax representation agreements.
6. Complete verification process – Authenticate the request using OTP or digital signature, following which the tax department will verify and approve the registration.

Conclusion

A representative assessee plays an important role in ensuring tax compliance when a taxpayer is unable to manage their tax obligations. Whether due to death, non-residency, or legal incapacity, the representative assessee ensures timely tax return filing and liability settlement. The appointment and registration process is governed by the Income Tax Department, requiring legal documentation and verification. By following the proper procedure to add or register a representative assessee, taxpayers can ensure smooth tax compliance. The system provides flexibility for families, businesses, and legal representatives to handle tax matters efficiently, preventing legal issues and penalties.

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