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Representative Assessee – Income Tax Act | Company Vakil

The Representative assessee is the person who files the income tax return on behalf of the assessee. According to the Income Tax Act, representative assesses evaluate the income tax of a taxpayer who is a non-resident. In the Income Tax Act, Section 163, the individual employed for the assessment of the income tax as the agent on behalf of NRI is the representative assessee.

Representative Assessee – Appointment

Another person can be entitled to the work as the substitute by the concerned person if the assessee is unable to accomplish income tax self-assessment. If the taxpayer is unavailable or not present in India and he is an NRI, then there is a need to appoint a representative.

Liabilities of Representative Assessee

The liabilities of the original taxpayer are overtaken by the individual who wants to become the representative. The individual is not in receipt of the income of the NRI. The tax charged upon the NRI’s income is same as the tax charged upon the assessee. If the assessee is associated with different NRIs, then he would be assessed for all of them.

Adding Representative assessee – Procedure

The procedure for adding a representative assessee on the Income Tax Portal:

  1. Visit the official website http://www.incometaxindiaefiling.gov.in.
  2. Login to the home page and enter the required details.
  3. Click on My Account after logging in and select Add/Register as Representative.
  4. Click on New Request and then select Add another person to represent on your behalf.
  5. Select any reason out of the three options given.
  6. The required details have to be filled and then submitted by clicking on the Submit button.
  7. A PIN will be received on the phone number of the user and the registered E-mail. Click on Validate after entering the PIN.
  8. The Representative will be informed through the registered phone number and e-mail. He can log in and select For your action given in the Worklist.

Registration procedure as a Representative

Following steps are involved to become a representative of any other taxpayer:

  1. Visit the official website https://www.incometaxindiaefiling.gov.in.
  2. Login to the Home page and fill out the required details.
  3. Click on Add/Register given under My Account.
  4. Click on New Request and then select Add another person to represent on your behalf. Click on Proceed.
  5. Attach the required documents and Submit.
  6. The E-filing admin will receive a request for verifying after all the process has been completed.

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