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Procedure for appointment of represantative assessee

CA. Karthik Reddy MNS (Practicing Chartered Accountant) (92 Points)

21 June 2016

What is the procedure to appoint a representarive assessee???if he wants to represent a Non-resident

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Shishir Nayak ((Expert)) (369 Points)
Replied 21 June 2016

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.

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CA. Karthik Reddy MNS (Practicing Chartered Accountant) (92 Points)
Replied 22 June 2016

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???