Representative Assessee - Step by Step Guide to Add & Register

A Representative Assessee is a person who acts as a legal representative of another person under the

Income Tax Act. The law relating to representative assessees is available under Section 160 (1) (i) of the Income Tax Act. Representative assessees are used while assessing a non-resident taxpayer under the provisions of Income Tax law. According to Section 163 of Income Tax Act, a Representative Assessee is a person who is employed as an agent on behalf of an NRI for the purposes of income tax assessment.

Appointment of Representative Assessee

If an assessee is unable to or fails to complete an

income tax self-assessment, the concerned person is permitted to entitle another person on behalf of the assessee to complete the assessment. Some of the common reasons for the appointment of Representative Assessee include:

The taxpayer is not present in India.
The taxpayer is an NRI.
Any other reason.

Representative Assessee Liabilities

Any person who is opting to become a representative assessee takes on liability on behalf of the original taxpayer. It is not necessary for the representative assessee to be in receipt of the NRI's income. For instance, the tax would be levied upon the representative assessee as the same tax that would be levied on the income of the NRI. Further, if the Representative Assessee is related to different NRIs then, the assessee will be assessed for every NRI with whom he is related.

Procedure to Add Representative Assessee

The following are the steps to add a Representative Assessee on the Income Tax portal.

Step 1: Log on to the website The user has to visit the official website. Step 2: Click 'Login Here' The user has to click on login here in the home page and enter details like User ID, Password, Date of Birth and the Captcha code. Step 3: Select Add/register as Representative After logging in, the user has to click on My Account and select Add/register as Representative. Step 4: Click New Request Under Request Type, the user then has to click New Request and Select 'Add another person to represent on your behalf'. Then click 'Proceed'. Step 5: Click on Reason Select anyone out of the three reasons. Step 6: Enter the details The Representative's details have to be entered and then click on the Submit button. Step 7: Enter the PIN A PIN will be sent to the user's phone number and to the E-mail. Enter this PIN and click on Validate. Step 8: Alerting the representative The Representative will be alerted through an E-mail and mobile number. The representative can check this by logging in and then clicking 'For your action' under Worklist.

Procedure to Register as a Representative

The representative has to complete the following steps to become a Representative Assessee of another taxpayer:

Step 1: Log on to the website The user has to go to the official website. Step 2: Click on Login Here The user has to click on Login Here on the Home Page. Enter the details like User ID, Password, Date of Birth and Captcha code. Step 3: Click Add/register Under My Account, click on Add/Register. Step 4: Click New Request Under Request Type, the user then has to click New Request. Select 'Add another person to represent on your behalf'. Then click 'Proceed'. Step 5: Attach Documents The user then has to attach the relevant documents and click on Submit. Step 6: Verification Process After completion of all the processes, a request will be sent to the E-filing admin and after verification, the request will either be accepted or rejected.

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Frequently Asked Questions

Common questions about Representative Assessee Registration for NRIs.

A Representative Assessee is an individual who acts as a legal representative of another person, typically a non-resident taxpayer, for the purposes of income tax assessment under the Income Tax Act. The Representative Assessee is responsible for filing tax returns and paying taxes on behalf of the person they represent.

A Representative Assessee is appointed when the taxpayer is unable or fails to complete their income tax self-assessment. Common scenarios where a Representative Assessee may be appointed include when the taxpayer is not present in India, the taxpayer is a Non-Resident Indian (NRI), or for any other reason where the taxpayer cannot fulfill their tax obligations themselves.

A Representative Assessee takes on the same liabilities as the original taxpayer on whose behalf they are acting. The Representative Assessee is liable for paying the same taxes that would have been levied on the income of the person they represent, even if they are not in receipt of that person's income. If the Representative Assessee represents multiple NRIs, they will be assessed for each NRI separately.

To add a Representative Assessee, log in to the Income Tax portal, go to 'My Account,' select 'Add/register as Representative,' click 'New Request,' and choose 'Add another person to represent on your behalf.' Then, enter the Representative's details, submit the request, and validate the PIN sent to your registered email and phone number.

To register as a Representative Assessee for someone else, log in to the Income Tax portal, go to 'My Account,' click 'Add/Register,' select 'New Request,' and choose 'Add another person to represent on your behalf.' Attach the relevant documents, submit the request, and wait for the verification process by the e-filing admin.

The common reasons for appointing a Representative Assessee include when the taxpayer is not present in India, the taxpayer is a Non-Resident Indian (NRI), or any other reason that prevents the taxpayer from completing their income tax self-assessment themselves.

No, it is not necessary for the Representative Assessee to be in receipt of the NRI's income. The Representative Assessee will be liable for paying the same taxes that would have been levied on the income of the person they represent, regardless of whether they receive that income or not.

Yes, a Representative Assessee can represent multiple NRIs. In such cases, the Representative Assessee will be assessed for each NRI separately, and their liabilities will be determined based on the income of each NRI they represent.

The article does not provide specific details about the documents required to register as a Representative Assessee. However, it mentions that the user must attach relevant documents when submitting the request to register as a Representative Assessee on the Income Tax portal.

Yes, there is a verification process to become a Representative Assessee. After completing the registration process on the Income Tax portal, a request is sent to the e-filing admin, who will verify the request and either accept or reject it after the verification process.