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
