ITR filing by Representative Assessee

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Dear Experts

One question in income tax please :

If a foreign citizen having PAN in India appoints a representative assessee (RA), can the ITR of the foreign citizen be filed with e-verification code received by RA in his cell phone via his aadhar.

Regards

Dipjyoti Majumdar

Replies (2)
Quick Summary
A query was raised on whether a foreign citizen's ITR can be e-verified using the Aadhaar OTP of a Representative Assessee. Responses noted that Aadhaar OTP is person-specific and generally cannot be used to verify another person's return. Proper authorization and alternative verification methods may be required.

The RA's Aadhaar OTP is persona-specific and cannot cross over to verify another person's return. For foreign citizen ITR filings, DSC of the RA is the gold standard verification method — clean, legal, and portal-supported.

 

 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.


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