Representative Assessee – Meaning, Types, and How to Appoint

Representative assessee refers to a person or an entity having a right to file the Income tax returns of another person. The relevant provisions are covered under sections 303 to 305 of the Income Tax Act, 2025.

Key Highlights

• ITR forms for FY 2026-26 (AY 2026-27) has included details of representative assessee to file their ITR.
• All the provisions of the act applicable to the assessees apply to the representative assessees.
• They can file ITR, deduct TDS, and appear in assessments on behalf of the assessee

What is a Representative Assessee?

Representative assessees are those who are legally permitted to file the Income Tax Returns of the other person (hereinafter referred to as the principal assessee). 

On possession of certain documentary evidence, the representative assessee can register themselves on the Income Tax Portal, and file the ITR of the principal assessee. 

This concept usually arises in situations where the assessee cannot file their ITR by themselves, due to various reasons.

Who needs a Representative Assessee?

In the following situations, a representative assessee can be appointed. 

Non-Resident

• A non-resident, as per section 9 of the Income Tax Act 2025, may or may not be able to attend to all his income tax compliances in India.
• In such situations, through a written contract, he may appoint his agent as a representative assessee. 
• The Income Tax Authorities also have the power to appoint a person as an agent of a non-resident as a representative assessee.
• In such situations, a person will be treated as an agent if they satisfy any of the conditions:
  • They are employees of the non-residents
  • They have a business connection with the non-resident
  • They are a trustee of a non-resident
  • They receive or are supposed to receive any income from a non- resident.

In the above situations, the person will not be treated as a representative assessee, unless they are given an opportunity to be heard.

In a nutshell, non-residents can either appoint a representative assessee under an explicit contract, or the department can appoint one if it deems tax correspondence and recovery difficult.

Note: Except in the case of an agent of a non-resident, an explicit contract to act as a representative on tax matters is not required.

Assessees who are Minors, mentally ill, or a person of Unsound Mind

• The guardians or the manager who receives the income on behalf of a minor, a person of unsound mind, or a mentally ill person shall be the representative assesse for such persons.
• In the aforementioned case, the appointment of a representative assessee is mandatory as per the income tax provisions, not optional.

Beneficiary to a Trust

• In such situations, the trustee appointed in the trust, who is entitled to receive the income on behalf of the beneficiary,  is considered the representative assessee. 
• If there is more than one trustee, then all the trustees shall be representative assessees.
• Irrespective of whether the trust is in writing or an oral trust, or just receives income on behalf of another person, such a person receiving income on the other’s behalf is considered a representative assessee.

Deceased Persons

• The legal heir of a deceased person shall be their representative assessee. 

How to appoint a Representative Assessee?

1. Log in to the Income Tax Portal
2. Go to ‘Let’s get started’ > ‘Create a new request’
3. Under ‘Category of assessee you want to represent’, choose ‘Representative assessee’.
4. Accurately fill in the particulars, and upload documents
5. Proceed to verify and submit the request.

Responsibilities and Duties of a Representative Assessee

The representative shall be liable to comply with all the provisions of the Income Tax Act, as if income is earned or received by themselves. This includes

1. Duly file ITR and pay income tax on income earned in representative capacity.
2. Appear for assessment, provide necessary information to the Income Tax Authorities to to support asssessment procedures.
3. Deduct TDS, collect TCS within cut off dates and duly remit it to the government.
4. Maintain accurate books of accounts as prescribed, wherever required under the provisions of the act.

However, the income tax authorities have the power to assess the principal assessee, if they deem fit.

Rights of a Representative Assessee

1. Right to receive refund.
2. Right to appeal, if they receive assessment order against their favour.
3. In case of disput between principal assessee and representative assessee, they can approach the department, and the representative assessee can settle the dues as mentioned in the certificate of liability, as provided by the income tax authority.

Final Word

This concept is beneficial to both the department and the assessee, since it bridges the gap of compliance execution, from both the department’s side and the assessee’s side.