Know everything about Representative Assessee

As the name suggests, a representative assessee is a person who represents on behalf of the assessee (the original taxpayer). A representative assessee is responsible for paying taxes and ensuring all statutory compliance is fulfilled as per the law(s) on behalf of the other person. However, such a person is not having any beneficial interest in the income of the original taxpayer.

The concept of Representative Assessee is provided in the Income Tax Act. The Assessee can add Representative Assessee through the Income Tax portal by filing an online application form and the mandatory documents. This article provides the details in regards to Representative Assessee.

What is Representative Assessee meaning as per the Income Tax Act?

Section 60 of the Act has provided the "representative assessee" for the following categories:

For a non-resident:
The agent of the non-resident includes a person considered as an agent as per section 163 of the Act.
For a minor, lunatic, or idiot:
The guardian/manager permitted to receive or is in receipt of such income in the interest of such minor/lunatic/idiot;
Where Administrative General/ Court of Wards/Official Trustees/ receiver/manager appointed by the Court:
Such Court of Wards/Administrative – General/Official Trustees/ receiver or manager
For trustee appointed under a properly executed written instrument:
Such trustee/(s)
For trustee appointed under an oral trust:
Such trustee/(s)

What are the documents required for representative assessee?

The documents to register the Representative Assessee are:

Type of Representative Assessee	List of documents to be provided
Guardian / Manager who is managing the affairs of Mentally Incapacitated individual	PAN of mentally incapacitated and Representative Assessee Medical Certificate certifying mental incapacitation
The legal heir of the deceased person	PAN of deceased and legal heir Death Certificate Legal Heir/Surviving Member Certificate or Pension Order/ Registered Will
Guardian / Manager who is managing the affairs of a minor	PAN of minor and guardian Proof of Guardianship
Guardian / Manager who is managing the affairs of Lunatic or Idiot individual	PAN of Lunatic or Idiot and guardian Certificate issued by medical authority
Administrator/ Trustee / Manager who manages the property	PAN of ward and receiver/manager Court Order
Trustee	PAN of beneficiary and trustee Attested declaration by trustee

Is Representative Assessee mandatory to be appointed by all the assessee?

Representative assessee is appointed where the principal assessee (the original taxpayer) is:

Not present in India;
Is an NRI;
For other reasons.

Where the Principal Assessee is unable to fulfill his obligations as per the law, there arises the need to appoint the representative assessee.

The representative assessee appointed as per the provisions of Section 160 of the Income Tax Act can act as a representative assessee for PAN Card registration, filing income tax returns, filing an appeal against, or any other order made the Assessing Officer. Likewise, he is liable on behalf of the original taxpayer (Principal Assessee).

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Know everything about Representative Assessee - Income Tax

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