Representative Assessee

A representative assessee is a person who is appointed by the assessee to represent and act on his behalf in matters related to taxation. The representative assessee is responsible for filing the assessee’s income tax return, paying taxes on his behalf, and representing him in any tax proceedings.

Eligibility:

• Any person who is a resident of India and has been appointed by the assessee.
• The representative assessee must be of sound mind and competent to handle the tax matters of the assessee.
• The representative assessee must not have any conflict of interest with the assessee.

Responsibilities:

• Filing the assessee’s income tax return on time.
• Paying taxes on the assessee’s behalf.
• Representing the assessee in any tax proceedings.
• Obtaining any necessary documents or information from the assessee.
• Maintaining confidentiality of the assessee’s information.

Types of Representative Assessees:

• General Representative Assessee: Appointed by the assessee to handle all tax matters.
• Specific Representative Assessee: Appointed for specific tax matters, such as filing a return for a particular income source.

Appointment:

The assessee can appoint a representative assessee by filing Form 26B with the Income Tax Department. The appointment can be made in person or through a power of attorney.

Other Important Points:

• The representative assessee is not entitled to receive any fees or expenses from the assessee unless specifically agreed upon.
• The representative assessee is liable for any taxes or penalties that are due from the assessee.
• The representative assessee should maintain a copy of the assessee’s tax return and other relevant documents for future reference.