Income-Tax Returns: What is authorised representative? Check full list of circumstances, services, eligibility here

Income-tax returns: Today we explain the circumstances under which taxpayers can appoint authorised representative, the requirements, eligibility criteria and other important factors.

Updated7 Jul 2026, 10:56 PM IST

Assisted filing is when a taxpayer has a Chartered Accountant (CA), e-Return intermediaries (ERIs) or authorised representative assist taxpayers with their ITR filing or any other related services. **(Representative Image)**

Income-tax returns: The income-tax department has released excel utility of its ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam) online forms for financial year 2025-26 i.e. assessment year 2026-27 and notified all ITR forms 1-5 for this tax year (FY26 / AY27).

Notably, availability of excel utility means that you can prepare your returns offline before uploading them digitally. Taxpayers have till 31 August to file their returns by logging into the e-filing portal with your User ID and password. Notably, this deadline has been extended by a month from 31 July earlier.

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Today we explain the circumstances under which taxpayers can appoint authorised representative, the requirements, eligibility criteria and other important factors.

What is assisted filing in ITR?

Assisted filing is when a taxpayer has a Chartered Accountant (CA), e-Return intermediaries (ERIs) or authorised representative assist taxpayers with their ITR filing or any other related services.

A Chartered Accountant registered with the Institute of Chartered Accountants of India (ICAI) has to be added and assigned through the e-filing portal (My CA service).
e-Return intermediaries (ERIs) are authorised intermediaries who can file ITR and perform other functions on the behalf of taxpayers. You have to add it using My ERI service on the official portal.

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Authorised representative is a person competent to act on your behalf with specific authorisation if you are not able to attend to your own ITR affairs. You have to add them using the Authorize / Register as Representative service on the official e-filing portal.

Authorised representative: Circumstances, services, eligibility

Status of Assessee	Circumstance	Who can sign the ITR Form?	Types of access to be given to Authorized Signatory / Representative Assessee
Authorized Representative	Absent from India	Resident Authorized Person with PAN	If Authorization is for a period, Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person or Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted. If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Authorized Representative	Non-resident	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted. If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Authorized Representative	Any other reason	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted. If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns/service request as performed in the capacity of Person Competent to Verify
Authorized Representative	Non-Resident Company (Foreign Entity)	Resident Authorized Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted. If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify.
Authorized Representative	Non-resident Company	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident Firm	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period of treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident LLP	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Non-resident AOP	Resident agent treated as Representative Assessee u/s 160 or Resident agent treated u/s 163 as Representative Assessee with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities for the period treatment as Representative Assessee u/s 160 or u/s 163. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Representative Assessee
Authorized Representative	Any other reason	Any Authorised Person with PAN	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee and e-Proceedings functionalities for the period of authorization. However, view of 'Profile' information will be permitted. If Authorization is for a specific function, then full access only for that functionality with only view access to 'Profile' information. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Register to act on behalf of another person	Estate of a Deceased	Manager / Executor / Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted. Once all the assets of the estate of a deceased are distributed, then such estate of a deceased shall stop to exist. However, the executor/manager/trustee who has registered as person competent to verify shall continue to have access to all records filed or complied by in the capacity of executor/manager/trustee. If under any circumstances, the ITD admin revokes the Executor then the e-filing account of the Estate of Deceased PAN access shall be deactivated until another Manager/Executor/Trustee registers himself or herself as the person competent to act on behalf of the PAN. The newly added Manager/Executor/Trustee shall have full access to previous records and compliance made by the erstwhile Manager/Executor/Trustee.
Register to act on behalf of another person	Estate of insolvent	Official Assignee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted. Once Estate of an insolvent is fully distributed, the option to upload forms/returns of period subsequent to the year in which such distribution occurs is prevented. However, the official assignee can continue to have access to the have access to all records filed or complied by in the capacity of an Authorised signatory. If under any circumstances, the ITD admin revokes the official Assignee from access to the e-filing account of the Estate of an Insolvent PAN the e-filing account shall be deactivated until another Official Assignee registers themselves as the person competent to act on behalf of the estate PAN.The newly added official assignee shall have full access to previous records and compliance made by the erstwhile official assignee.
Register to act on behalf of another person	Company being wound up under NCLT or before Insolvency and Bankruptcy Code, 2016 (order by court /person appointed as a receiver of any asset of the company)	Liquidator	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Register to act on behalf of another person	Takeover by Central / State Government under any Law OR Discontinued Business	Designated Principal Officer of the Central/State Government	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Mentally Incapacitated	Guardian or Other competent person	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Deceased	Legal Heir	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities. However, view of 'Profile' information will be permitted
Representative Assessee	Lunatic / Idiot	Guardian or Other competent person	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Persons for whom Court of wards etc. is appointed	Court of Ward / Receiver / Manager / Administrator General / Official Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by the court or the ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Trust in writing	Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify
Representative Assessee	Oral Trust	Trustee	Full Access except 'Profile Settings', Authorize another person to act on behalf of self or Register to act on behalf of another person, Register as Representative Assessee functionalities up to the date of revocation by ITD. However, view of 'Profile' information will be permitted. Thereafter, only view and download option of all forms/returns uploaded in the capacity of Person Competent to Verify

Disclaimer: This story is for educational purposes only. We advise investors to check with certified tax or financial planning experts before making any decisions.

About the Author

Jocelyn Fernandes

Jocelyn Fernandes is a journalist and editor with nearly 13 years of experience covering the business, corporate, economy and markets beats in news. As chief content producer for around three years at Livemint (Hindustan Times), Jocelyn publishes breaking stories, explainers, features and live blogs on a range of business and economy topics, including the Budget, corporate developments, stock markets, income tax, money and personal finance, cryptocurrency, government policy, impact of US tariffs, international developments and more. Jocelyn's writing philosophy is focused on delivering news in an accurate and accessible format for readers. She thus focuses her news coverage on explainers and FAQs in order to breakdown business, corporate, economic, and policy topics that are of importance to everyday readers. She holds a Bachelors in Mass Media (BMM) and Post Graduate Diploma (PGD) in Journalism and Communication and has previously written for online business and markets news site Moneycontrol (Network18), Business-to-business (B2B) trade publications — the industry magazines Power Today and Solar Today (ASAPP Media), and the national news agency United News of India (UNI). Outside of work, Jocelyn keeps up-to-date with local and international news, enjoys reading fiction books, novels and short stories, and enjoys movies, travelling and art. She can be found on X and LinkedIn, and reached by email: <a href="jocelyn.fernandes@htdigital.in">jocelyn.fernandes@htdigital.in</a> X/ Twitter handle: <a href="https://x.com/scribeJocelyn">@scribeJocelyn</a> LinkedIn: <a href="https://in.linkedin.com/in/jocelyn-fernandes-journalist">LinkedIn</a>

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