Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, May 26, 2017

Procedure for Registration of a person as your representative for Income Tax Portal

Add User Functionality at Income Tax E-Filing Portal

1.       INTRODUCTION: If a person is incapable of attending his/her affairs for any reason including reasons contained u/s 140, section 159 & section 160 of Income Tax Act, 1961, then an authorized representative person can act on their behalf for the purpose of various compliances of Income Tax Act,1961. For this purpose existing functionalities of "Legal Heir", "Liquidator" & "Person Competent to Verify"  are consolidated into a single functionality along with some additional categories.

Registration of a person as your representative.

2.       Cases when a assessee can appoint any other person as his representative .
S. No.
User Type
Reason for Appointment of Representative
Fields available
1
Individual
Person is absent from India
Absent from India
Case of Non Resident persons
Non Resident
Any Other Reasons
Any other reason
2
Company/AOP/BOI/Trust
Non Resident
Non Resident

3.       Procedure to be followed for registration of another person as your Representative.
                                i.            Log in to E-filing portal, Navigate to "My Account" & the click "Add Representative".
                              ii.            Select Request Type as "New Request", click "Add another person to represent on your behalf" & click on "Proceed"
                            iii.            Select Applicable Reason as reasons mentioned above in Point no. 2.
                             iv.            Enter details of representative: such  as PAN, Name, Start Date, End Date & submit the same.
                               v.            Validating & entering 6 digit PIN: A 6 digit PIN shall be sent to your registered mobile number, enter the PIN in dialogue box that appears subsequently & validate the same.
                             vi.            Display of Message "Request Successfully submitted": Following message shall appear-
Your request to add XYZ holding AAAAA1234A as a representative has been registered with Transaction ID – 1000794315. XYZ holding AAAAA1234A can act on this request within 7 days by going to Work list post login

Registration of a person as your representative.

4.       A person can register himself as a representative of another person in following cases:
S.  No.
Description of Case
S.  No.
Description of Case
1
Mentally Incapacitated
6
Trust In writing
2
Legal Heir
7
Oral Trust
3
Minor
8
Official Liquidator
4
Lunatic or Idiot
9
Other Liquidator
5
Court of Wards
10
Designated Principal Officer

5.       Additional Document Requirement in case for registration as representative of a mentally incapacitated person.
In all of the 10 categories of incompetent persons for whom a person can appoint himself as his representative following documents are required:
                                      i.            PAN of the incompetent person.
                                    ii.            Date of Birth in case of individuals & date of incorporation in case of companies.
                                  iii.            Details of Name: Details of First name, middle name & last names  in case of individuals. However, only full Organization  name is required in cases other than individuals. 

6.       Procedure to be followed for registration of a person as representative of a mentally incapacitated person.

                                i.            Log in to E-filing portal, Navigate to "My Account" & the click "Add Representative".
                              ii.            Select Request Type as "New Request", click "Register yourself  on behalf of another person"  &  click on "Proceed"
                            iii.            Enter  Additional Details & Attach Relevant Documents as mentioned in point no. 3 & click on submit.
                             iv.            Display of Message "Request Successfully Submitted": Following message shall appear-
Your request to register yourself as representative of XXXXX holding PANXXXXXX has been registered with Transaction ID – 1000794315. It will be processed by Income Tax department within 7 days.
7.       Approval/ rejection of Request:
                                 i.            E-Filing Admin: Request will be sent to the e-Filing Admin for approval.
                               ii.            Approval or Rejection : The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request.
                            iii.            Intimation through E-Mai: After Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.

View Submitted Requests.

The user can view the requests raised under ‘Add/Register as Representative’. For viewing request, user will have to log in to E-filing , navigate to "My Account" & select "View Request". Further, if the proposed representative has not accepted/rejected such request then user may cancel the request.

 Access Criteria
8.       The representative so selected shall be given a limited access which is summarized in the table given below:

Status of Assessee
Case Applicable
Person to Sign ITR/Form
Access to Representative
Access to Taxpayer
Individual
Absent  From India
Resident authorized person with PAN
Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of authorization
Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access
Non Resident
Resident agent with PAN
Any Other Person
Any other Reason
Resident authorized person with PAN
Company/
Firm/BOI
Non Resident Co./Firm /AOP
Resident authorized person with PAN



Individual
Deceased
Legal Heir
Account Deactivated
Mentally incapacitated
Guardian or other incapacitated person
Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of revocation by E-Filing admin.
No Access
Lunatic or Idiot
Court or Wards
Receiver/Manager
Only View of all returns/forms uploaded when a Representative has been assigned. Thereafter full access
Trust in writing
Trustee
Oral Trust

Company

Takeover by Central/ State govt.
Principal Officer of Central/State Govt.

Company being wound up

Liquidator
No Access as long as liquidator is assigned
Individual
Minor
Guardian or other competent person
Full Access except ‘Profile Settings’ & ‘Add/Register as Representative’ functionalities up to the date of minor becoming a major.
No Access, as not competent to Register. On the day of becoming Major, the user will be allowed to register.

Contributed by Tanveer Alam at Sandeep Ahuja & co

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