Can Mentally retarded person file Income tax return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 April 2010 Can a person, who is mentally retarded, file Income tax Return in respect of investment income recd in his name.

The investment was made by say the parents of such a mentally retarded person in his own name. Now parents have died. What is the responsibility of filing IT return in this situation?

He has a wife & children. If return cannot be filed in his own name, in whose hands shall the investment income be clubbed?

CA Sanat Pyne

CA Sanat Pyne (Expert)
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24 April 2010 return shold be filed by his authorised representative.

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2010 How can such authorised person be determined. I Mean his wife or children can automatically be considered to be the authorized representatives or any other procedure is required?

Mainly because as against other cases where Power of Attorney is made to authorise some person to act on behalf of an assessee... but in the present case no such POA etc is possible.

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CA Sanat Pyne

CA Sanat Pyne (Expert)
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26 April 2010 In this case either his wife or son may be treated as authorised representative.

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2010 thankyou sir