The Income Tax Deptt. has issued User Manual explaining the procedure to be followed for utilising the new functionality “Add/Register as Representative” recently enabled on it’s e-Filing portal. The existing functionalities of “Legal Heir”, “Liquidator” and “Person Competent to Verify” have been consolidated into a single functionality.
It may be noted that there are many cases where a person is incapable from attending his/ her tax affairs, like being Non-resident, absent from India, etc. In such cases their guardian or any other authorised representative can act on their behalf, as per provisions under sections 140, 159 and 160 of the Income Tax Act, 1961.
Besides, there are certain categories of persons who are unable to act on their own, like Mentally Incapacitated, Legal Heir, Minor, Lunatic or Idiot, Court of wards, Trust in Writing, Oral Trust, Official Liquidator, Other Liquidator, Designated Principal Officer, etc. In such cases, the representative can register at his/ her own with the e-filing portal of Income Tax Deptt., while following the procedure specified in the said user manual.
User Manual: Add/ Register Representative at Income Tax E-Filing Portal
I understood the process of how to add a representative but how to file return of that person if it is audit case after adding representative of deceased person??