Tanmay (Student) (107 Points)
02 July 2017Dear Experts,
I want to e- file a Tax Return for a 'Resident Individual' who is currently outside India and is not expected to return to India before 31st July
1) So while E-filing their return, should i include my name as their 'Representative Assessee' ?
2) Under "VERIFICATION" sheet in ITR 2 , should i write
a) My Name & Place OR b) The Original Assessee's Name & Place
Kindly Reply at the earliest
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(195391 Points)
Replied 02 July 2017
Representative assessee.48
160. (1) For the purposes of this Act, "representative assessee" means—
(i) in respect of the income of a non-resident specified in 49[***] sub-section (1) of section 9, the agent of the non-resident, including a person who is treated as an agent under section 163;
(ii) in respect of the income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot;
(iii) in respect of income which the Court of Wards, the Administrator- General, the Official Trustee or any receiver or manager (including any person, whatever his designation, who in fact manages property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf or for the benefit of any person, such Court of Wards, Administrator-General, Official Trustee, receiver or manager;
(iv) in respect of income which a trustee50 appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise [including any wakf50 deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913),] receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;
51[(v) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees.
(2) Every representative assessee shall be deemed to be an assessee for the purposes of this Act.
Check whether you fall under any options of Representative to RESIDENT INDIAN
RAJA P M
("Do the Right Thing...!!!")
(128106 Points)
Replied 05 July 2017
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(195391 Points)
Replied 05 July 2017
There are three methods for user authentication on the GST Portal.
a. Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issues by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: https://www.cca.gov.in/cca/?q=licensed_ca.H T M L
b. Electronic Signature (E-Sign)
Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.
A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.
c. Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the user via SMS on the registered mobile number and e-mail address of Authorized Signatory at the Portal.
To avail this service, the user must have a valid Aadhaar Card and valid mobile phone number that is registered in the Aadhar database.
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