The Income-tax department has come up with a new e-Filing portal (ITR e-filing 2.0) which has been effective from 7th June 2021. Under the new ITR e-filing 2.0 portal, you can authorize another person to act on your behalf.
Under the new e-Filing portal, If an assessee is not capable of acting on their own due to some reason, can authorise someone else to act on their behalf. Please note that this feature is only for an Individual & a Non-Resident Company with Non-resident Directors having no PAN (Permanent Account Number) or valid DSC (Digital Signature Certificates).
For the department, it is important to know the reason why you are authorizing someone else on your behalf. A person can be authorized to act on behalf of the assessee under the following circumstances:
- If the assessee is absent from India or
- If the assessee is a Non-resident or
- Another reason- This has to be mentioned, according to the situation.
How to add a person to act on your behalf under the new Income-tax e-Filing portal?
Below is the process to authorize another person to act on behalf of yourself:
- Log in with your credentials on the new Income Tax e-Filing portal
- Click on “Authorised Partners”
- Under the “Authorised Partners” tab, click on “Authorise Another Person to Act on Behalf of Self”
- Click on “Add Authorised Signatory” and add the PAN of the person to whom you want to authorize
- Now, select the circumstance under which you are authorizing
- Select the period for which you are authorizing, and press on the continue button or
- Select the task for which you are authorizing, and press on the continue button
- You will receive an OTP on your registered Email ID and mobile number to verify your request, submit the OTPs received, and click on verify button to submit the request
- If Verified, a request to authorize “Name of the person” holding “PAN” as authorized signatory will be submitted. A transaction ID will be generated for future correspondences.
- “Name of the person” holding “PAN” can act on this request within 7 days by going to Worklist post-login by uploading the copy of the Power of Attorney obtained by him.
It takes 24 to 72 hours for the Authorisation to become effective.
For which task the authorization can be done?
One can authorize another person for the below-mentioned tasks:
- For submission and verification of ITR
- For verification of Return of Income
- For submission of Forms (Relevant forms can be selected from the drop-down list)
- For submission of service requests (Taxpayer can only authorize for Refund re-issue and Rectification request submission).
Format of Power of Attorney
POWER OF ATTORNEY
BY THIS POWER OF ATTORNEY, I, __________ (Name and Designation./Company Name) son/daughter of Mr. ____________ (Name) in the capacity of _________________________ residing at ______________ (address) holding PAN __________ hereby appoint and authorize Mr./Ms. __________ (Name) son/daughter of Mr. ____________ (Name) resident of ___________ (address) holding PAN _________ as Attorney on my behalf/Company behalf for Submission & verification of Return of Income (Form _________ (Form No.) for Assessment Year __________ (Year))/ Verification of Return of Income (Form _________ (Form No.) for Assessment Year __________ (Year))/ Submission of Form/ Submission of Service request including submission of documents and providing information in connection with the request.
I hereby agree to ratify and confirm and do hereby ratify and confirm whatsoever the attorney shall do or purport to do by virtue of these presents.
This power of attorney shall be valid only for the purpose of Submission & verification of Return of Income/ Verification of Return of Income/ Submission of Form/ Submission of Service request and terminated after that unless specifically extended or rescinded earlier by either party.
IN WITNESS WHEREOF, I _______ (Name) hereunto set and subscribe my hand this _____ day of _____ (month) ______ (year).
Signed and delivered by the within named
(Designation) Identified by me
Accepted and signed by Attorney