Representative Assessee

This query is : Resolved

CA SIDHARTH HIRALAL PATNI (Querist)
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23 July 2009 Hello
Plz tell me
1. Can person sign the income tax return on behalf of his brother if he is NRI. tell me the procedure for the same.(format of authority letter and other documents)

or
2.Can NRI appoint a chartered accountant as representative assessee for signing his return. (tell me procedure for the same)

Abhishek Mohta

Abhishek Mohta (Expert)
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23 July 2009 As per sec. 160 a person who can be regarded as an agent U/s 163 will be deemed to be representative assessee for the non-resident and all the formalities of the Act will be taken care by him as the same income was chargeable to him. So he can sign the income tax return also on behalf of the NRI.

As per sec 163 the following people are regarded as an agent:
(a)who is employed by or on behalf of the non-resident; or
(b)who has any business connection with the non-resident; or
(c)from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or
(d)who is the trustee of the non-resident;
(e)includes also any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India.

So if the brother of the NRI has to sign the income tax return as a representative assessee then he has to fulfill the above mentioned conditions.