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You can appoint a proxy for I-T needs

LiveMint logoLiveMint 30-05-2017 Ashwini Kumar Sharma

There are many situations in which taxpayers may be unable to visit the income tax department. A new facility on the e-filing portal allows them to authorise other persons to act on their behalf.

Another new facility is that a person can designate herself to act on behalf of someone who is not capable of handling the tax-related work on her own.

To do so, go to and use the new facility that is available under the “Add/Register as Representative” option. The existing options such as adding “Legal Heir”, “Liquidator” and “Person Competent to Verify” have been consolidated into a single category.

Read more about when and how you can add a representative on the e-filing website.

When it is not possible for tax assessees to act on their own—for instance if they are not in India or are non-residents—they can authorise someone else to act on their behalf, under section 140, section 159 and section 160 of the Income Tax Act, 1961. Assessees can authorize any other person to act on their behalf, with specific authorisation.

Similarly, an assessee can act on behalf of another assessee who is not in a position to act on her own, for instance in case an assessee who is mentally incapacitated, a minor, a lunatic or an idiot.

To add a representative, log in to your income tax e-filing account. Under the ‘My Account’ tab click on ‘Add/Register as Representative’ option. Further, under the ‘Request Type’ option, select ‘New Request’ and select ‘Add/Register as Representative’ or ‘Add another person to represent on your behalf’ and then click to ‘Proceed’. In the next option, choose the reason for doing so from the drop down menu—Absent from India, Non-resident, any other reasons. You will have to provide the appropriate reason to validate your request.

Next, provide details of the person who will act on your behalf. These include: full name, Permanent Account Number (PAN) detail, and the period for which the other person will act on your behalf. After you submit the request, a six digit PIN will be sent to your registered mobile number and email. After you confirm your request, an alert message will be sent to the person who would be representing you. The alerts will be sent to her email and mobile number registered with her PAN.

Your representative will also be able to view the request details from her e-filing portal, under ‘Worklist’ tab, option ‘For Your Action’. The representative will also have an option to decline the request.

Similarly, you can become a representative of someone who is not able to handle tax-related work. You may be required to provide various documents for this purpose.

For instance, to represent a mentally incapacitated assessee, you will be required to provide a certificate of the assessee’s mental health, issued by an authorized medical entity.

In case you are required to act as a legal heir, you will have to provide documents like the assessee’s death certificate and a legal-heir certificate issued by a local authority. To act on behalf of a minor, you will be require to provide PAN of the minor, birth certificate and proof of guardianship.

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