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Representative in ITR

Satvir Singh (Newly minted CA) (1733 Points)

12 October 2009

Hello, Who can be a representative in ITR. Is there any restriction on it? What are the advantages of representative. I donot know anything about representative. Please expain in detail.

THANKS in advance.

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6 Replies

kailash goyal (chartered accountants) (36 Points)
Replied 12 October 2009

REPRESENTATIVE CAN BE

CAMohinderPartapSinghAhluwalia (Chartered Accountant) (169 Points)
Replied 12 October 2009

ssa

Representative is a person who is included in the defination of "Assessee" under sec-2(7). It is a person who files the return on the behalf of others. Like in the case of "Minor".

Satvir Singh (Newly minted CA) (1733 Points)
Replied 12 October 2009

Can anyone fill the return on behalf of assessee, or are there any restriction??

What are the formalities required for it?

Juzer Sadikot (CA - innovative solutions for Imports and Exports) (1309 Points)
Replied 12 October 2009

Dear Satvir,

Yes, Return of Income can be filled(signed) by the person which are enlisted in the provision of section 140.

For your infor;

Section 140(a) lays down the provision for Return by whom to be signed.

(a) in the case of an individual,—

(i) by the individual himself;

(ii) where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf;

(iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and

(iv) where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf:

Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return²⁶;]

The above can clear your doubt if your concerned ITR is ITR 1 to 4. There are also provision under CHAPTER XV for representative assesee and its liability.

For ITR - 5, 6 and 7, you can refer section 140 of IT Act.

Thanks

Sunil (Trader) (2611 Points)
Replied 12 October 2009

The PE of a non-resident is also a representative assessee. If any person is also deemed PE of a non-resident, he will be obliged to file return on behalf of non-resident as a representative assessee. Only he is given an opportunity to prove that he is not a PE before he hs to act as one.