Registration of Representative for Income-tax E-filing Portal

Section's 140, 159, 160,168,176, 178 etc. of the Income Tax Act, 1961 envisages many situations where a person would not be able to attend to their Income Tax related affairs on their own. In such cases, their guardian or any other competent person can act on their behalf with specific authorisation.

Under the circumstances mentioned below, a user can register as representative of another person for carrying out their activities in e-Filing portal.

Prerequisite
The following table represents the categories available for applicable user type:

Categories of Assesses	Who shall Register as 'Representative'
Mentally incapacitated	Guardian / Manager who is managing the affairs of such person
Deceased (Legal heir)	Legal heir of the deceased person
Minor	Guardian / Manager who is managing the affairs of such person
Lunatic or Idiot	Guardian / Manager who is managing the affairsof such person
As Court of Wards etc	Administrator General / Official Trustee / Receiver / Manager who manages the property
Trust in Writing	Trustee
Oral Trust	Trustee
Representative Agent of a Non-resident	Person employed by or on behalf of the non-resident Person who has any business connection with the non-resident Person from or through whom the non-resident is in receipt of any income, whether directly or indirectly Person who is the trustee of the non-resident

Perform the following steps to register yourself on behalf of another person:

Step 1	Logon to 'e-Filing' Portal www.incometaxindiaefiling.gov.in
Step 2	Go to the 'My Account' menu located at upper-left side of the page ⇒ Click 'Register as Representative'
Step 3	Select the 'Request Type' as 'New Request' and Select the applicable 'Category to Register' --> Click 'Proceed'
Step 4	Enter the necessary details in the appropriate fields and attach the necessary supporting documents based on category.
Step 5	Click 'Submit' A Success Message will be displayed confirming the submission of Register as Representative Request
Note:	Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.

Additional details required to register

The following table represents the types of documents and information one has to submit and furnish while registering to act as a representative:

Category	Documents Required to be submitted while making request	Details required to be provided in the portal
Mentally Incapacitated	• Copy of the PAN card of Mentally Incapacitated • Copy of the PAN card of the person who is representing on behalf of the incapacitated • Medical Certificate issued by Authorized Medical Authority certifying the mental incapacitation of the represented. [Click here for details]	• PAN of the Mentally Incapacitated • Date of Birth of the Mentally Incapacitated • Surname of the Mentally Incapacitated • Middle Name of the Mentally Incapacitated • First Name of the Mentally Incapacitated
Deceased (Legal Heir)	• Copy of the PAN card of Deceased • Copy of the PAN card of the legal heir • Copy of Death Certificate • Copy of Legal Heir Proof as per the norms mentioned in e-Filing portal • Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is 'Filing of an appeal against an order passed in the name of deceased'). • Copy of the order /notice (Mandatory only if the reason for registration is 'Filing of return of income/form of period in which deceased was alive through condonation request' (or) 'A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased') The following documents are accepted as Legal Heir proof (Any one from below): Legal Heir Certificate issued by Court of Law /Local Revenue Authority. Surviving family member certificate issued by the Local Revenue Authority. Family Pension certificate issued by Central/State Government. Registered will. Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise. Note: All the mandatory documents should be uploaded only in PDF format.	•PAN of the Deceased •Date of Death •Surname of the deceased •Middle Name of the deceased •First Name of the deceased •Bank account details of Legal heir Note: The user should select the 'Reason for Registration' if the date of death entered is for a period for which return filing timelines have lapsed u/s 139.
Minor	Copy of the PAN card of Minor Copy of the PAN card of the parent/ guardian Proof of income as arises or accrues to the minor child on account of manual work done by child or activity involving application of skill, talent or specialized knowledge and experience of the minor Proof of guardianship (Any one from below): Birth Certificate OR Passport of Minor OR Court Order OR Any other valid government issued id Note: All the mandatory documents should be uploaded only in PDF format.	PAN of the Minor Date of Birth of the Minor Surname of the Minor Middle Name of the Minor First Name of the Minor Nature of Minor's Income PAN of Father (OR) Mother (OR) Guardian
Lunatic or Idiot	• Copy of the PAN card of Lunatic or Idiot • Copy of the PAN card of the person who is representing on behalf of the incapacitated • Certificate issued by Authorized Medical Authority. [Click here for details]	• PAN of the Lunatic or Idiot • Date of Birth of the Lunatic or Idiot • Surname of the Lunatic or Idiot • Middle Name of the Lunatic or Idiot • First Name of the Lunatic or Idiot
As Court of Wards etc.	• Copy of the PAN card of the Person for whom Court of wards etc is appointed • Copy of PAN card of the Court of wards/ Receiver/Manager/ Administrator General/Official Trustee • Copy of Court Order appointing Court of wards/ Receiver/Manager/ Administrator General/Official Trustee	• PAN of the Person for whom Court of wards etc is appointed • Surname of the Person for whom Court of wards etc is appointed • Middle Name of the Person for whom Court of wards etc is appointed • First Name of the Person for whom Court of wards etc is appointed • Date of Birth of the Person for whom Court of wards etc is appointed
Trust in Writing	• Copy of the PAN card of the Beneficiary of Trust in writing • Copy of the PAN card of trustee • Copy of Registered Trust Deed • Copy of PAN card of the Trust in Writing	• PAN of the Trust in writing • Date of Incorporation of the Trust in writing • PAN of the Trustee • Surname of the Trustee • Middle Name of the Trustee • First Name of the Trustee • Date of Birth of the Trustee • PAN of the Beneficiary • Surname of the Beneficiary • Middle Name of the Beneficiary • First Name of the Beneficiary • Date of Birth of the Beneficiary
Oral Trust	•Copy of PAN card of the Beneficiary of oral trust. • Copy of PAN card of the trustee • Copy of PAN card of the Oral Trust • Self-attested copy of Declaration made by the Trustee.	• PAN of the Oral Trust • Date of Incorporation of the Oral Trust • PAN of the Trustee • Date of Birth of the Trustee • Surname of the Trustee • Middle Name of the Trustee • First Name of the Trustee • PAN of the Beneficiary • Surname of the Beneficiary • Middle Name of the Beneficiary • First Name of the Beneficiary • Date of Birth of the Beneficiary
Representative Agent of a Non- resident	• Copy of the PAN card of Non-resident person/entity or PAN allotted with respect of Tax Protected contract with Non-resident person/entity • Copy of the PAN card of the resident representative agent • Documentary proof of Tax protected contract wherein Resident is being held responsible for tax payment and well as return filing compliance requirement of the Non-resident or • Order passed or notice issued by the Assessing Officer treating a resident as an Agent of the non-resident	• PAN of the non-resident or PAN allotted with respect of Tax Protected contract with Non-resident person/entity • Name as in PAN

The user can view the requests raised under 'Register as Representative' as described in the following sub-section.

Perform the following steps to view the request raised under 'Register as Representative' .

Step 1	Logon to 'e-Filing' Portal www.incometaxindiaefiling.gov.in
Step 2	Go to the 'My Account' menu located at upper-left side of the page ⇒ Click 'Register as Representative'
Step 3	Select the 'Request Type' as 'View Request' and Select the appropriate 'Category to Register' ⇒ Click 'Proceed'
Note:	Click on the 'Transaction ID' hyperlink to view the details of the request. Under 'Status' column, the status will be displayed as: • Pending, Or (Request is pending with Income Tax Department (ITD)) • Approved (Request is approved by ITD)

The following mentioned table gives portal access rights that each type of user will get when they are representing another person or being represented by another person:

Status of the assessee	Circumstance	Who can sign the ITR/Form	Types of access to be given to represented signatory	Types of access to be given to Taxpayer
Individual	Mentally Incapacitated	Guardian or Other competent person	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	No access. However, on becoming sane, the user can seek for revocation of Guardian to ITD admin by providing the necessary medical records. On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by ITD admin.
Individual	Deceased	Legal Heir	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities for the period of authorisation. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	Account Deactivated.
Individual	Minor	Guardian or Other competent person	Full Access except 'Profile Settings','Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities up to the date of minor becoming a major. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify.	No Access, as not competent to Register. On the day of becoming Major, the user will be allowed to register. Once minor becomes a major, he/she shall be permitted to upload returns or revise returns of years when he/she was a minor.
Individual	Lunatic or Idiot	Guardian or Other competent person	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	No access. However, on becoming sane, the user can seek for revocation of Guardian to ITD admin by providing the necessary medical records through email or any other modes. On revocation, the user can register, if not registered earlier. If already registered, then the e-Filing account shall be activated by ITD admin.
Individual	Persons for whom Court of wards etc is appointed	Court of Ward/Receiver/Manager/Administrator General/Official Trustee	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	Only View of all returns/forms uploaded when a Representative assessee is present.
Individual	Trust in Writing	Trustee	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative'functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	Only View of all returns/forms uploaded when a Representative Assessee is present.
Individual	Oral Trust	Trustee	Full Access except 'Profile Settings', 'Authorize another person to act on behalf of self Or Register to act on behalf of another person', 'Register as Representative' functionalities up to the date of revocation by e-Filing admin. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify	Only View of all returns/forms uploaded when a Representative Assessee is present.