Procedure for appointment of represantative assessee

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.

Thank you Shishir ji,let me know the procedure for appointmen i.e.,how can a non-resident appoints a representative assessee on his behalf???affidavit is enough r is there any specific procedure???

 

Yah you can appoint through affidavit and I will advise you to just confirm once with your Lawyer.