A representative assessee refers to a person or firm that gets legal authorisation to manage tax responsibilities on behalf of another person or firm.
The Income Tax Act, 1961, defines multiple cases where this legal representative is required.
Representative assessees' examples include non-resident taxpayers, minors, individuals with impaired mental capacity, and deceased persons.
How to File Taxes as a Representative Assessee?
Step 1: Register as a Representative Assessee
- First, you need to verify whether you are eligible as a consultant assessee. For that, collect all the required documents and submit them as proof.
- Visit the official income tax e-filing portal. Then, go to 'My Account' > 'Register as Representative’.
- Provide necessary details, such as the representative assessee address details and PAN, along with the assessee's PAN.
- Submit the request and wait for verification.
- The Income Tax Department will review all the credentials and then approve your registration.
- After getting approval, the representative assessee is legally authorised to manage all tax-related activities on behalf of the taxpayer.
Step 2: File the Income Tax Return
- Now, visit the e-filing portal and log in to your account with your credentials to file the tax return of the assessee.
- Go to the profile section and change your role from 'Self' to 'As a Legal Heir’.
- Fill out the form and pay any outstanding tax bill through internet banking or any other authorised payment medium.
- Verify the return digitally using an Aadhaar OTP, Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
To qualify as a representative assessee, you have to be a guardian, a legal executor, an agent of a non-resident, a manager, a trustee, or a company representative of the assessee.
