Practical Finance Training
60 Points
Posted on 03 June 2026
A Representative Assessee is normally only needed in certain circumstances, for example if the person is a non-resident, a minor, is mentally incapacitated, has died (as a legal heir) or the person cannot deal with their tax affairs. Represents the principal assessee and fulfills the tax duties of the principal assessee.
The filing of the return by another person with their consent does not automatically make him/her a Representative Assessee. Unless the case comes under the categories specified in the Income-tax Act, in most cases, the return should be filed by the taxpayer or through his login/authorization.
In case the query is in relation to deceased person, the legal heir needs to first register as a legal heir/representative on the Income Tax portal and then register the return on the said portal as a legal heir/representative of the deceased. ([Income Tax Department][3])
If you can provide the exact facts (minor, NRI, deceased person, incapacitated person etc), it would be helpful to provide a more specific answer.