| Authorized Representative |
Absent from India |
Resident Authorized Person with PAN |
- If Authorization is for a period, Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person or Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of ‘Profile’ information will be permitted.
- If Authorization is for a specific function, then full access only for that functionality with only view access to ‘Profile’ information.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Authorized Representative |
Non-resident |
Resident Authorized Person with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of ‘Profile’ information will be permitted.
- If Authorization is for a specific function, then full access only for that functionality with only view access to ‘Profile’ information.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Authorized Representative |
Any other reason |
Resident Authorized Person with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of ‘Profile’ information will be permitted.
- If Authorization is for a specific function, then full access only for that functionality with only view access to ‘Profile’ information.
- Thereafter, only view and download option of all forms/returns/service request as performed in the capacity of Person Competent to Verify
|
| Authorized Representative |
Non-Resident Company (Foreign Entity) |
Resident Authorized Person with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of ‘Profile’ information will be permitted.
- If Authorization is for a specific function, then full access only for that functionality with only view access to ‘Profile’ information.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify.
|
| Authorized Representative |
Non-resident Company |
Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
|
| Authorized Representative |
Non-resident Firm |
Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
|
| Authorized Representative |
Non-resident LLP |
Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
|
| Authorized Representative |
Non-resident AOP |
Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
|
| Authorized Representative |
Any other reason |
Any Authorised Person with PAN |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of ‘Profile’ information will be permitted.
- If Authorization is for a specific function, then full access only for that functionality with only view access to ‘Profile’ information.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Register to act on behalf of another person |
Estate of a Deceased |
Manager / Executor / Trustee |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of ‘Profile’ information will be permitted.
- Once all the assets of the estate of a deceased are distributed, then such estate of a deceased shall stop to exist. However, the executor/manager/trustee who has registered as person competent to verify shall continue to have access to all records filed or complied by in the capacity of executor/manager/trustee.
- If under any circumstances, the ITD admin revokes the Executor then the e-filing account of the Estate of Deceased PAN access shall be deactivated until another Manager/Executor/Trustee registers himself or herself as the person competent to act on behalf of the PAN. The newly added Manager/Executor/Trustee shall have full access to previous records and compliance made by the erstwhile Manager/Executor/Trustee.
|
| Register to act on behalf of another person |
Estate of insolvent |
Official Assignee |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of ‘Profile’ information will be permitted.
- Once Estate of an insolvent is fully distributed, the option to upload forms/returns of period subsequent to the year in which such distribution occurs is prevented. However, the official assignee can continue to have access to the have access to all records filed or complied by in the capacity of an Authorised signatory.
- If under any circumstances, the ITD admin revokes the official Assignee from access to the e-filing account of the Estate of an Insolvent PAN the e-filing account shall be deactivated until another Official Assignee registers themselves as the person competent to act on behalf of the estate PAN.The newly added official assignee shall have full access to previous records and compliance made by the erstwhile official assignee.
|
| Register to act on behalf of another person |
Company being wound up under NCLT or before Insolvency and Bankruptcy Code, 2016 (order by court /person appointed as a receiver of any asset of the company) |
Liquidator |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Register to act on behalf of another person |
Takeover by Central / State Government under any Law
OR
Discontinued Business
|
Designated Principal Officer of the Central/State Government |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Representative Assessee |
Mentally Incapacitated |
Guardian or Other competent person |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Representative Assessee |
Deceased |
Legal Heir |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of ‘Profile’ information will be permitted
|
| Representative Assessee |
Lunatic / Idiot |
Guardian or Other competent person |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Representative Assessee |
Persons for whom Court of wards etc. is appointed |
Court of Ward / Receiver / Manager / Administrator General / Official Trustee |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by the court or the ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Representative Assessee |
Trust in writing |
Trustee |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
| Representative Assessee |
Oral Trust |
Trustee |
- Full Access except ‘Profile Settings’, Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of ‘Profile’ information will be permitted.
- Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
|
