Authorised Representative when assessee under police custody?

If an income tax assessee is under police custody and unable to file their return or respond to notices, here’s what can be done:

Authorised Representative & Filing Return on Behalf

1. Authorised Representative (AR):
   The assessee can authorize a representative (like a CA, lawyer, or family member) to file the Income Tax Return (ITR) or respond to notices on their behalf.

   • This can be done by filing Form 27 Authorization on the Income Tax e-filing portal, appointing the AR with the necessary details.

   • The AR can then electronically file the return or represent the assessee in any proceedings.

2. Filing ITR During Custody:

   • If the assessee is unable to sign or authenticate the return, the AR can file the return in the assessee’s name using e-verification methods (like Aadhaar OTP or sending signed ITR-V to CPC).

   • Alternatively, if the assessee cannot sign physically or electronically, the AR can file the return and submit a letter explaining the circumstances (like police custody).

3. Filing by a Guardian or Legal Heir:

   • If the assessee is incapacitated or unavailable, a guardian or legal heir may also file the return on their behalf with due authorization.

4. Responding to Notices:

   • The AR can also respond to any notices, file appeals, or correspond with the Income Tax Department until the assessee is available.

Summary

• Step 1: Assessee appoints an authorized representative via Form 27 on the IT portal.

• Step 2: AR files the ITR or responds to notices on behalf of the assessee.

• Step 3: Attach explanation/affidavit about the assessee being in custody if needed.

• Step 4: Keep record of all communications.