How to file tax return as a representative of someone

Most people would have filed their tax returns by 5 August this year, but several may not have been able to do so for reasons beyond their control.

While being a non-resident or having been out of the country is a common reason, there are other factors like death, mental disability, lunacy or being a minor, which necessitate the filing of returns by someone other than the assessee.

However, not just anyone can log in to the person’s account and file the tax returns.

Who can add another person as a representative to file for him?


In case of the former, where a person is not present in the country, he will have to appoint someone to file on his behalf. On the other hand, if you have to file on behalf of other people, you can’t simply log in to the person’s account and do it.

There are specific people, such as a guardian, trustee, or some other competent person, authorised by law to do so. If you meet the requirements, you will have to register as a ‘representative assessee’ by logging in to the income tax website and uploading the specified documents to prove your credentials. Once your request is approved and you are registered, you can file the returns. If you added someone to file on your behalf, he can access the website and do the same.

However, the representative and assessee may not have complete access to the portal once the returns are filed. For instance, a mentally challenged person will have no access at all since he is not competent enough to understand it, while a non-resident can view the uploaded returns initially and later have full access. In the case of a deceased person, the legal heir is supposed to register as a representative and file the returns. He will have to list the income from the start of the year till the date of death and, if there are no records, he may have to go through relevant documents for calculating it.

How to add a representative

1. Go to the website https://www. incometaxindiaefiling.gov.in

2. Click ‘Login here’ on home page. Fill the ‘User ID’, ‘Password’, ‘Date of birth/incorporation’ and ‘Captcha’.

3. Go to ‘My account’ and click the last option in the drop-down list, ‘Add/register as representative

4. Under ‘Request type’, click ‘New request’. Under ‘Add/register as representative’, select ‘Add another person to represent on your behalf’. Then click ‘Proceed’.

5. Click on ‘Reason’ and select one of the three reasons from the dropdown list.

6. Enter the details of the representative (PAN, full name, start and end dates). Then click ‘Submit’.

7. A PIN will be sent on your phone and mail. Enter this PIN on the site and click ‘Validate’.

8. An alert will be sent to the representative’s e-mail and mobile phone, informing him about the request. He can check this by logging in and clicking ‘For your action’ under ‘Worklist’.

The income after the date of death from assets inherited from the deceased will be taxable in the hands of the legal heir. He can also digitally sign the ITR of the deceased by using his digital signature certificate. Once the return is acknowledged, the account is deactivated. The legal heir is also responsible for tax payable and penalty, fine or interest, which the deceased would have been liable to pay. Find out all the steps you need to take to appoint a representative or register as one, the documents required and the formalities that need to be fulfilled for both these options

How to register as a representative
The first three steps are the same as those under ‘How to add a representative’. Thereafter, follow the given directions:

1.Open the website https://www. incometaxindiaefiling.gov.in

2. Click ‘Login here’ on home page. Fill the ‘User ID’, ‘Password’, ‘Date of birth/incorporation’ and ‘Captcha’.

3. Go to ‘My account’, click ‘Add/register

4. Under ‘Request type’, click ‘New request’. Select the ‘Add/register as representative’ as ‘Register yourself on behalf of another person’. Then click ‘Proceed’.

5. Attach the relevant documents, and click ‘Submit’.

6. A request will be sent to the e-filing admin and, after verifying, he may approve or reject it. An e-mail and SMS will be sent to the person who raised the request.

Registering as a representative
Find out who can be a representative assessee and the requirements for doing so.

ASSESSEE : Mentally incapacitated

Representative
Guardian/manager managing the person's affairs

Documents needed
Copy of PAN card of assessee
Copy of PAN card of representative
Medical certificate by authorised medical authority certifying mental incapacitation.

Details of the represented person required
PAN of the mentally incapacitated
Date of birth
Full name

ASSESSEE : Deceased person

Representative
Legal heir of the deceased

Documents needed
Copy of PAN card of deceased
Copy of PAN card of legal heir
Copy of death certificate
Legal heir certificate issued by local authority Or Surviving member certificate issued by local authority Or Pension order issued by central/state government Or Registered will

Details of the represented person required
PAN of deceased
Date of death
Full name

ASSESSEE : Minor

Representative
Guardian/manager managing the person¡¦s affairs

Documents needed
Copy of PAN card of minor
Copy of PAN card of guardian
Proof of guardianship (birth certificate OR passport of minor OR court order)

Details of the represented person required
PAN of minor
Date of birth
Full name

ASSESSEE : Lunatic or idiot

Representative
Guardian/manager managing the person's affairs

Documents needed
Copy of PAN card of lunatic/idiot
PAN card of guardian
Certificate issued by authorised medical authority

Details of the represented person required
PAN of lunatic or idiot
Date of birth
Full name

ASSESSEE : Court of wards

Representative
Administrator general/official trustee/receiver/manager handling the property

Documents needed
Copy of PAN card of ward
Copy of PAN card of receiver/manager

Details of the represented person required
Copy of court order
PAN of court of ward
Date of birth
Full name

ASSESSEE : Trust in writing

Representative
Trustee

Documents needed
Copy of PAN card of beneficiary
Copy of PAN card of trustee
Copy of registered trust deed

Details of the represented person required
PAN of beneficiary
Date of birth
Full name

ASSESSEE : Oral trust

Representative
Trustee

Documents needed
Copy of PAN card of beneficiary
Copy of PAN card of trustee
Self-attested copy of declaration made by trustee

Details of the represented person required
PAN of beneficiary
Date of birth
Full name

Source: Incometaxindiaefiling.gov.in

ACCESS TO TAX WEBSITE
After you have registered yourself as a representative, you can file the return by logging in with the representative’s credentials. After the returns have been filed, the assessee or taxpayer will have the following types of access to the tax portal: