Who can be representative assessee in ITR?

Authorize / Register as Representative FAQs

Can my father be my representative assessee?

Section 160 of Income Tax Act, 1961 provides that any person (assessee) can be represented through Representative Assessee.

How do I register as a representative assessee?

Who is representative assessee for trust?

[(v) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees. (ii) in any other case, within three months from the date of declaration of the trust. Explanation 2.

Is representative assessee mandatory for minor PAN card?

Minor is a person who is below the age of 18 years. However, the minor cannot apply for a pan card directly. Parents, guardians or representative assessee's of the minor can apply for PAN card. In case, where minor is made nominee in any investments such as stocks, real estate, mutual funds PAN card is mandatory.14-Apr-2020

What is the difference between deemed assessee and representative assessee?

There may be a case in which a person is liable to pay taxes for the income or losses incurred by a third party. Such a person is known as a representative assessee. Representatives come into the picture when the person liable for taxes is a non-resident, minor, or lunatic.13-Jan-2022

Can Mother be a representative assessee in PAN card?

Of the more than 9.3 million PANs allotted to women, 1.14% were to minors. A minor cannot apply for PAN card herself directly. Parents, guardians or a representative assessee has to apply on her behalf. The form to use is form 49A (which is the same one that adults also have to use).16-May-2016

Who is a representative assessee for a minor?

As per the Income Tax Act, the parents or guardians of the minor can represent them for the PAN card application. For documents, the proof of address and identity of any of the parents or guardians of minor shall be considered to be the proof of address and identity for the minor applicant.01-Sept-2020

How do you add representative assessee in Income Tax in case of death?

Legal provisions.
Documents required to register as a Representative Assessee on e-filing 2.0:
Procedure to Register as a Representative Assessee on e-filing 2.0:
3.5 Select the category as “Deceased (Legal Heir)” and enter the required details of the deceased and the legal representative.

Can I file taxes on behalf of someone else?

You can authorize your tax preparer, a friend, a family member, or any other person you choose as a third party designee.27-Jun-2022

How do I file a legal representative return?

Go to the 'My Account' menu located at upper-left side of the page > Click 'Register as Representative'
Select the 'Request Type' as 'New Request' and Select the 'Category to Register' as 'Deceased (Legal Heir)' > Click 'Proceed'
Click 'Submit'.

What is AO type in PAN card?

AO Code is a combination of Area Code, AO Type, Range Code and AO Number. Applicants for PAN are required to provide the AO code in their application. This information can be obtained from the Income Tax Office. Applicants may search their AO Codes on the basis of description wherever provided.

Is Karta of HUF is representative assessee?

The remuneration received by Karta as representative of HUF cannot be treated as income of the HUF. Remuneration will be income of HUF only when there is direct nexus between family funds and remuneration paid.13-Mar-2020

Who is representative assessee in PAN?

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.

Can a 17 year old apply for PAN card?

As per section 160 of the Income Tax Act, even minors are eligible to apply for the PAN card as there is no age limit requirement specified in the Act.

What is difference between minor and major PAN card?

A PAN card issued in the name of a minor does not contain the minor's photograph or signature, and therefore, cannot be used as a valid proof of identity. Once a minor PAN card holder turns 18, the relevant changes must be made in the PAN records. A new card is then issued bearing a photograph and signature.21-Mar-2016

Who is called deemed Assessee?

Deemed Assessee: The executors or the legal heir of the property of a deceased person, who in written has passed on his property to the executor, is treated as a Deemed Assessee. The eldest son or any other legal heir of a deceased individual (who has expired without writing his will) is treated as a Deemed Assessee.30-Apr-2020

Who are the different types of assessee?

As per the Income Tax Act, they can be classified into different categories as follows:

Normal Assessee.
Representative Assessee.
Deemed Assessee.
Assessee-in-default.

How many types of assessee are there?

Types of Income Tax Assessee

How can I choose my PAN card category?

For Indian citizens residing in India, select Form 49A. Read the form filling instructions carefully, and select the appropriate category (Individual, Trust, Firm, Company etc) from the options given at the bottom of the screen.

How do I select AO code for PAN?

How to Find the AO Code for PAN Card?

Visit NSDL's PAN Portal to search the AO Code by clicking here.
Select the city of your residence.
A list of AO codes in your city will be displayed.
Select the appropriate AO code as per the details mentioned and click on the submit button.

Who can be representative assessee in ITR?