- Salaried Employees
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- Return / Forms applicable to me
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- Deductions on which I can get tax benefit
- Update my profile details
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- Downloads
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- Return / Forms applicable to me
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- Assisted filing
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- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Assisted filing
- Downloads
- Guidance to file Tax Return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Assisted filing
- Downloads
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- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Assisted filing
- Downloads
- Domestic Company
- Guidance to file Tax Return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Downloads
- Guidance to file Tax return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Downloads
- AOP/BOI/Trust/AJP
- Guidance to file Tax Return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Downloads
- Guidance to file Tax Return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Downloads
- Guidance to file Tax Return
- Return / Forms applicable to me
- Tax slabs
- Deductions on which I can get tax benefit
- Update my profile details
- Downloads
- Chartered Accountants
- Registration
- Service Available
- API Specifications
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- Central & State Government Department/Approved Undertaking Agency
- RBI Approved Banks
- Registration
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- Authorize / Register as Representative FAQs
- Authorize / Register as Representative FAQs
Authorize / Register as Representative FAQs
1. When can I authorize someone on my behalf for the purpose of verification of ITR / Forms / Service Requests? And who can be authorized on my behalf?
If you (the assessee) are not able to attend to your Income Tax related affairs on your own due to certain reason(s), you can authorize an individual to act on your behalf for the purpose of verification of ITR / Forms / Service Requests as per the table shown below:Type of Assessee Reason Authorized Person Shall be Individual Absent from India Resident Authorized Person Individual Non-Resident Resident Agent Individual Any other Reason Resident Authorized Person Company (Foreign Entity) Non-Resident Resident Authorized Person Firm / LLP / BOI / AOP Non-Resident Resident Authorized Agent / Person treated as agent u/s 163 2. What are the instances in which one can register to act on behalf of another person?
The instances where one can register to act on behalf of another person are:- Central or State Government appointed management which has taken over the Company
- Directors of such company before its discontinuation and closure
- Partner or Member of such Firm or AOP at the time of discontinuation of such business or profession
3. Do I need my registered mobile number to authorize another person to act on my behalf?
Yes. The OTP is sent to the registered mobile number / email ID of the assessee after adding the authorized signatory details. The request is validated only after the correct OTP is entered.4. Where do I find the requests that have to be accepted or rejected by me when a taxpayer authorizes me to act on his / her behalf? How do I accept or reject the same?
The request can be found under Worklist > Pending Actions. You can view the request and act upon it by clicking on either Accept or Reject.5. How to register as a legal heir? What services can be availed by the legal heir on the e-Filing Portal?
When a person dies, his / her legal heir can register as legal representative. Copies of the following documents are required to be submitted on the portal:- PAN card of the deceased
- PAN card of the legal heir
- Death Certificate
- Legal Heir proof
- Order passed in the name of the deceased if applicable
Services available to the legal heir on behalf of the deceased include:
- Uploading Returns
- Submitting ITR online
- Respond to Defective Return Notice
- Submitting Forms online
- Rectification Requests and Status
- Refund Reissue
- Request for Intimation
- Response to Outstanding Demand
- Tax Credit Mismatch
- Add / List / Remove CA
- Add / List / Remove ERI
- Helpdesk Request
- Worklist
- View Form 26AS
6. Who can register as a Representative Assessee on the e-Filing portal? What are the documents required to be furnished?
The below table lists the cases where one can register as Representative Assessee along with the documents to be furnished:- PAN of mentally incapacitated
- PAN of Representative Assessee
- Medical Certificate certifying mental incapacitation
- PAN of deceased
- PAN of legal heir
- Death Certificate
- Legal Heir Certificate / Surviving Member Certificate / Pension Order / Registered Will
- PAN of minor
- PAN of guardian
- Proof of Guardianship
- PAN of Lunatic or Idiot
- PAN of guardian
- Certificate issued by medical authority
- PAN of ward
- PAN of receiver / manager
- Court Order
- PAN of beneficiary
- PAN of trustee
- Attested declaration by trustee
- PAN of beneficiary
- PAN of trustee
- Attested declaration by trustee
7. What actions can be performed by the Representative Assessee who has registered using the Register as Representative service on the e-Filing portal?
The actions that a representative can perform depends on the status of the taxpayer he is representing.- For an individual who is mentally incapacitated:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of revocation by the competent Income Tax Authority. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer. - For an individual who is being represented for any other reasons:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of authorization. - For a deceased individual:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of authorization. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer. - For an individual who is a minor:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date when the minor becomes a major. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer in the capacity of person competent to verify. - For an individual who is a lunatic / idiot:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of revocation by the competent Income Tax Authority. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer. - For an individual for whom court of wards is appointed:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of revocation by the competent Income Tax Authority. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer. - For an individual with trust in writing:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of revocation by the competent Income Tax Authority. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer. - For an individual with oral trust:
Full access is given to the representative except to Profile Settings and other options to authorize or register as representative up to the date of revocation by the competent Income Tax Authority. Post that, the representative can only view or download the forms / returns uploaded for the taxpayer.
8. What is the access criteria / rights for the person registering on behalf of the other person on the e-Filing portal ?
The access criteria / rights for the person registering on behalf of another are as tabulated below:If Authorization is for a period, full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person or Register as Representative Assessee and e-Proceedings services for the period of authorization. However, view of profile information will be permitted
If authorization is for a specific function, then full access only for that service with only view access to profile information.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Only view of returns / forms uploaded / services when a person competent to verify has been assigned for such task or that period.
For other services, full access if no such authorization active.
Complete access will be provided after the end of authorization period.
Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings services for the period of authorization. However, view of profile information will be permitted
If authorization is for a specific function, then full access only for that functionality with only view access to profile information.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Only view of returns / forms uploaded / services when a person competent to verify has been assigned for such task or that period.
For other services, full access if no such authorization active.
Complete access will be provided after the end of authorization period.
Full Access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
No access. However, on becoming sane, the user can seek for revocation of Guardian to the competent Income Tax Authority by providing the necessary medical records through email or other offline modes available.
On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by the competent Income Tax Authority and full access to the past compliance.
Full Access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings services for the period of authorization. However, view of profile information will be permitted
If authorization is for a specific function, then full access only for that service with only view access to profile information.
Thereafter, only view and download option of all forms / returns / service request as performed in the capacity of person competent to verify.
Only view of returns / forms / service request uploaded when a person competent to verify has been assigned for such task or that period.
For other services, full access if no such authorization active.
Complete access will be provided after the end of authorization period.
Full Access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services. However, view of profile information will be permitted.
Once all the assets of the Estate of the Deceased are distributed, then such estate of a deceased shall stop to exist. However, the Executor / Manager / Trustee who has registered as person competent to verify shall continue to have access to all records filed or complied by in the capacity of Executor / Manager / Trustee.
If under any circumstances, the ITD Authority revokes the Executor then the e-Filing account of the Estate of Deceased PAN access shall be deactivated until another Manager / Executor / Trustee registers himself or herself as the person competent to act on behalf of the PAN. The newly added Manager / Executor / Trustee shall have full access to previous records and compliance made by the erstwhile Manager / Executor / Trustee.
If the purpose of registration approved by the competent Income Tax Authority is regular compliance; Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of minor becoming a major. However, view of profile information will be permitted.
If the purpose of registration approved by the competent Income Tax Authority is Response to e-Campaign notices; response to only e-Campaigns through Single Sign On (SSO) to Compliance Portal will be given.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Full access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
No access. However, on becoming sane, the user can seek for revocation of Guardian to the competent Income Tax Authority by providing the necessary medical records by email or any other offline mode available.
On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by the competent Income Tax Authority and full access to all past compliance made by the Guardian.
Full access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by Court / ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Only view of all returns / forms uploaded by the Receiver / Manager / Administrator etc. provided e-Filing login exists. Thereafter full access to even records uploaded by Manager / Receiver / Administrator
Full access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Full access except: Profile Settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Once Estate of an Insolvent is fully distributed, the option to upload forms / returns of period subsequent to the year in which such distribution occurs is prevented. However, the Official Assignee can continue to have access to the have access to all records filed or complied by in the capacity of an Authorized Signatory.
If under any circumstances, the competent Income Tax Authority revokes the official Assignee from access to the e-Filing account of the Estate of an Insolvent PAN the e-Filing account shall be deactivated until another Official Assignee registers themselves as the person competent to act on behalf of the estate PAN.
The newly added Official Assignee shall have full access to previous records and compliance made by the erstwhile Official Assignee.
Estate of an Insolvent PAN cannot register directly and create an e-Filing account. Hence question of access after Estate of an Insolvent is fully distributed does not arise.
When Insolvent PAN is re-activated, no access to the e-Filing account of the Estate of Insolvent shall be permitted.
Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings services for the period of authorization. However, view of profile information will be permitted.
If authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Only View of returns / forms uploaded when a person competent to verify has been assigned for such task or that period.
For other services, full access if no such authorization is active.
Complete access will be provided after the end of authorization period.Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services up to the date of revocation by ITD. However, view of profile information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Full access: except Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of Representative Assessee.
Only view of all returns / forms uploaded when a Representative Assessee is present.
Full access will be provided after the removal of Representative Assessee by the ITD.
Full access: except Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of Representative Assessee.
Only view of all returns / forms uploaded when a Representative Assessee is present.
Full access will be provided after the removal of Representative Assessee by the ITD.
Full access: except Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of Representative Assessee.
Only view of all returns / forms uploaded when a Representative Assessee is present.
Full access will be provided after the removal of Representative Assessee by the ITD.
Full access: except Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee services for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of Representative Assessee.
Only view of all returns / forms uploaded when a Representative Assessee is present.
Full access will be provided after the removal of Representative Assessee by the ITD.
Full access except: Profile settings, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings services for the period of authorization. However, view of profile information will be permitted
If authorization is for a specific function, then full access only for that service with only view access to profile information.
Thereafter, only view and download option of all forms / returns uploaded in the capacity of person competent to verify.
Only view of returns / forms uploaded when a person competent to verify has been assigned for such task or that period.
For other services, full access if no such authorization active.
Complete access will be provided after the end of authorization period.
