Filing an Income Tax Return () does not always have to be a do-it-yourself exercise. Taxpayers who are unsure about tax laws, have complex financial transactions, or are unable to complete the process themselves can seek assistance from professionals or authorized individuals through the Income Tax Department’s e-filing portal.
The portal allows to appoint different categories of representatives depending on their needs. These include Chartered Accountants (CAs), e-Return Intermediaries (ERIs), and Authorized Representatives, each with distinct roles and responsibilities.
Here’s how each of these three can help you.
Chartered Accountants (CAs)
CA is a member of the Institute of Chartered Accountants of India (ICAI) and is qualified to provide professional and accounting services.
To receive assistance from a CA, a taxpayer must first add and assign the CA through the “My CA” service available on the e-filing portal. The CA must accept the assignment before acting on the taxpayer’s behalf.
Once authorized, a CA can help with filing statutory forms, e-verifying assigned forms, uploading Form 15CB in bulk, viewing submitted statutory forms, registering a Digital Signature Certificate (DSC), managing grievances, and handling certain account security settings.
e-Return Intermediaries (ERIs)
e-Return Intermediaries (ERIs) are entities authorized by the Income Tax Department to provide tax filing services.
Depending on their authorization, ERIs may use the department’s utilities, their own software integrated with the e-filing portal through APIs, or proprietary offline utilities.
Taxpayers can add an ERI using the “My ERI” service on the e-filing portal. Alternatively, an ERI can invite a taxpayer to become its client after obtaining consent.
If the taxpayer is not already registered on the portal, the ERI can complete the registration process before adding the individual as a client.
ERIs can assist with a wide range of services, including filing income tax returns and statutory forms, submitting rectification and condonation requests, requesting refund re-issues, updating verified contact details, adding authorized representatives, and handling several other compliance-related activities.
Authorized Representatives
Individuals who are abroad, non-residents, or otherwise unable to handle their tax matters can appoint an authorized representative through the e-filing portal.
The authorization is granted using the “Authorize/Register as Representative” service. Depending on the circumstances, the representative may be given access for a specific period or only for particular functions.
In most cases, the representative receives broad access to perform permitted tax-related activities while certain sensitive account functions such as profile settings and further delegation of authority remain restricted.
Special circumstances that allow others to act on a taxpayer’s behalf
The Income Tax Department also allows specific individuals to act on behalf of taxpayers in legally recognized situations.
A legal heir can represent a deceased taxpayer, while an executor or administrator may manage the estate of a deceased person. A guardian can act for a mentally incapacitated individual, and trustees can represent trusts.
Similarly, liquidators or resolution professionals may act for companies undergoing liquidation, while official assignees can represent the estate of an insolvent person.
In cases involving business mergers, amalgamations, government takeovers, or discontinued businesses, the law also permits designated persons to carry out tax-related responsibilities on behalf of the concerned entity.
A CA is generally suitable for filing ITRs, professional tax advice, and compliance support, while an ERI offers end-to-end return management. On the other hand, an authorized representative is intended for situations where the taxpayer cannot personally manage tax matters due to legal, residential, or other specified reasons.
Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.