Do you need help understanding the complexities of your tax situation? Then, reach out to a representative assessee today and get expert advice! The role of a representative assessee in the tax world is an important one. They are responsible for providing advice and guidance to taxpayers when filing their taxes and handling any disputes that may arise.
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Representative assessees are knowledgeable about tax laws, regulations, and policies and can provide advice on how best to benefit from them. In addition, they can help taxpayers prepare appropriate documents and filings to ensure compliance with all applicable laws.
With their experience, they can make sure that you pay the right amount of taxes so that you don’t have to worry about penalties or interest fees. Read on to learn more about the role of the representative assessee and how they can help you.
What is Representative Assessee?
A Representative Assessee is an individual who, in accordance with the provisions of the Income Tax Act, legally represents another person. For instance, representative assessees are ordered in whenever the individual who is obligated to pay taxes is unable to do so for whatever reason, such as because they are either a lunatic or a minor, or a non-resident. Due to the fact that these people are not allowed to file their own income tax returns, Representative Assessees have been designated to serve in this capacity on their behalf.
Appointment of a Representative Assessee
If an assessee cannot or does not perform an income tax self-assessment, a person may authorise another person to do so on their behalf. Some of the common grounds for choosing a representative assessee include the following:
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- The taxpayer is not at the time present in India.
- The taxpayer is an NRI.
- Any more reasons.
Salient Features of Representative Assessees
- According to the Income Tax Act, every representative taxpayer is subject to assessment in their name for the revenue for which they are determined to be a representative assessee.
- The representative assessee is personally liable and is subject to having any money or property.
- A representative assessee might lessen their burden by getting a certificate from the Assessing Officer outlining their projected responsibility.
- The principal assessee and the representative assessee share the same duties, obligations, and liabilities.
- The representative assessee is responsible for accounting and auditing the books of accounts.
- The representative assessee has the right to request a certificate for the amount from the Assessing Officer up until the liability is fully satisfied if the main and representative assessee cannot agree on the amount to be withheld.
- A representative assessee may appeal the judgement of the Assessing Officer or any other order.
How is a Representative Assessee added in Income Tax Portal
Representative assessees are tax professionals who can help you navigate the often-complex world of filing taxes. But before you can reach out to a representative assessee, you’ll need to add them to your Income Tax Portal account. Here’s how to do it:
Step 1: First, go to the website and sign in.
It is mandatory for the user to go to the main site, which can be found at https://www.incometaxindiaefiling.gov.in.
Step 2: Hit the “Login Here” Button
Clicking on the login link on the homepage requires the user to provide information such as their User ID, password, and date of birth in addition to the Captcha code.
Step 3: Choose Add/register as Representative from the drop-down menu.
After successfully checking in, the user is required to go to My Account and then select Add/register as Representative from the drop-down menu.
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Step 4: Select the New Request option.
The user must then go to the Request Type section, select the New Request button, and choose the option to “Add another person to represent on your behalf.” Next, select “Proceed” from the menu.
Step 5: Select the “Reason” tab.
Pick one of the three explanations that make the most sense.
Step 6: Fill up the Required Information
Following the entry of the Representative’s information and a click on the “Submit” button, the form must be submitted.
Step 7: Enter Your Personal Identification Number.
Both the user’s phone number and their email address will receive a PIN at the same time. Please enter this PIN, then click the Validate button.
Step 8: Informing the representative of the situation
Both a cell phone number and an email address will be used to contact the Representative. After checking in, the representative can check this by clicking the link that says “For your action” under the Worklist heading.
How to Register as a Representative
To register as a representative assessee of another taxpayer, the representative must fulfil these procedures:
Step 1: Visit the website and sign in.
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The user is required to navigate to the main website, which can be found at https://www.incometaxindiaefiling.gov.in.
Step 2: To continue, click the Login Here link.
On the homepage, the user must locate and select the Login Here link. Please provide the required information, including your User ID, Password, Date of Birth, and the Captcha code.
Step 3: Sign up or add on yourself
To add or register for something, click the link that says My Account.
Step 4: Select the New Request option.
The user must then select New Request from the drop-down menu that appears under Request Type. Choose the option that says “Add another person to represent you in this matter.” Next, select “Proceed” from the menu.
Step 5: Include Any Relevant Files/Documents
After that, the user should click the “Submit” button and then attach any appropriate documents.
Step 6: Complete The Process of Verification
The E-filing administrator will receive a request once all of the processes have been finished, and after the request has been verified, the administrator will either accept or deny the request.
Roles, Responsibility, and Obligations of a Representative Assessee
The most important responsibility of a Representative Assessee is to fulfil their tax obligations and file their income tax returns for each fiscal year within the allotted time frame. When an assessee misses the deadline for submitting their income tax returns, the department of income tax contacts them and asks for an explanation.
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Assessees have the responsibility to submit their tax returns as quickly as they can after receiving any pay off notice from the administration of the income tax. And They need to conduct the following actions:
- The very moment or the earliest the IT Department notifies an assessee to file income tax returns against the income of the relevant assessment year.
- The Assessee is required to provide information regarding his income returns in a period of 30 days beginning with the date the notice was issued. Remember, here the date of issue is counted as the start of the 30 days period and not the day the Assessee received the notice.
Actions That can be Performed by the Representative Assessee
Depending on the status of the taxpayer he is representing, a representative has powers. The representative is granted full access up until the date of revocation by the appropriate Income Tax Authority (or, in the case of the minor, Up until the date that the minor turns into a major, with the exception of Profile Settings and other options to authoriseor register as a representative.
After that, the representative can only access the forms and returns that the taxpayer has submitted, not download them. This action is applicable for the following persons or cases:
- For a person who lacks mental capacity
- For someone who is insane or stupid
- Regarding a person for whom a court of wards has been appointed
- For an underage person
- For a deceased person
- For someone who believes in the written word
- For someone with oral trust:
- For a person who is being represented for any other causes
Applications Of Representative Assessees
Taxes must be paid, and income tax returns must be submitted on time for each fiscal year. An inquiry is sent to the user asking why the income tax returns were not filed or were filed after the deadline. An assessee should file the returns as soon as feasible after receiving a notice like this from the tax agency.
An assessee must file income tax returns for the income received during the relevant assessment year after receiving the notice from the IT Department. The deadline for the assessee to submit information pertinent to their income tax returns is 30 days after the notice was issued, not after it was received.
A Representative Assessee’s Liabilities
For each income for which he qualifies as a representative assessee, a representative assessee must pay an assessment in his name. He will be assessed for tax in the same way and at the same amount as the Principle Assessee, according to a law provision.
A Representative Assessee is responsible for his or her own money and property.
Representative assessees will be subject to all obligations, liabilities, and duties applicable if the relevant income had been advantageously received in their favour.
By obtaining a Certificate regarding the projected liability of the Representative Assessee, the Assessing Officer can potentially reduce the Representative Assessee’s exposure.
The representative assessee is accountable for various ad hoc obligations, such as keeping accurate books of accounts and having them audited since they are subject to the same obligations, liabilities, and duties as the Principal Assessee.
A Representative Assessee’s Rights
The Representative Assessee has the legal right to reclaim any taxes paid on behalf of the Principal Assessee, including any taxes previously paid and any taxes that are expected to be payable in the future.
When the Principal and the Representative Assessee can’t come to an agreement about the amounts that need to be held on to, the Representative Assessee can ask the Assessing Officer for a Certificate to prove that the amounts were correctly withheld.
An appeal can be filed against any such repeated order that was issued by the Assessing Officer by a representative assessee.
When working with Trustees and Agents of Non-Residents, dealing with Representative Assessees can be somewhat challenging, despite the fact that they may appear to be uncomplicated. In addition to this, the Representative Assessee will be required to pay an assessment for each NRI to which he is connected if he has connections to a significant number of NRIs.
The person designated by the person who must pay taxes to serve as their agent is known as the representative assessee. Until it is withdrawn by the proper authorities, the representative is given full access to all data and documents filed by the taxpayer. The representative is then limited to seeing the information that the taxpayer has provided.
Someone has received a letter requesting them to explain why their income tax returns were late or never submitted. As soon as possible after receiving the tax agency’s warning, the person should file their income tax returns. The notification must be submitted within 30 days of when it was issued, not when it was actually received, in order to meet the requirement.
Hopefully, this post has shed light on how to go about appointing a representative assessee, as well as what that person’s rights, responsibilities, and liabilities will be. Check out the NoBroker website if you want to learn more about this.
FAQs
Question 1: Is my registered mobile number required to permit someone to act on my behalf?
Answer: Yes. After entering the authorised signatory data, the OTP is issued to the assessee’s registered mobile number/email ID. Only after entering the proper OTP is the request validated.
Question 2: What part of the Income Tax Code defines the representative assessee concept?
Answer: The concept of the representative assessee is governed by Section 160 of the Income Tax Act.
Question 3: Who is the representative assessee in a Pan Card application?
Answer: The representative assessee is personally liable for any tax due from the taxpayer, and is also responsible for ensuring that the taxpayer complies with their tax obligations. The main responsibilities of a representative assessee include ensuring that the taxpayer submits their tax returns on time, paying any tax due on behalf of the taxpayer
Question 4: How do consider assessee and representative assessee differ from one another?
Answer: Agents or guardianship authorities typically serve as representatives. The following three parties usually want a representative assessee or an assessee to represent a tax assessment. A person who has been legally declared to be an assessee and obligated to pay taxes on behalf of another person.
Question 5: Can my brother be my PAN card’s representative assessee?
Answer: A juvenile’s parent, mother, brother, sister, or guardian may be the representative assessee at the time the minor applies for the pan card.
