1.

Who Can Apply On Behalf Of Non-resident, Minor, Lunatic, Idiot, And Court Of Wards?

Answer»

Section 160 of Income-tax Act, 1961 provides that a non-resident, minor, LUNATIC, idiot, mentally retarded, DECEASED, wards of COURT and such other persons may be represented through a Representative Assessee.

In such cases,

  • In the application for PAN, details of the non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.
  • Details of representative assessee have to be provided in item 14 of the application for PAN.
  • Proof of Identity and Proof of address is also required for representative assessee.

Section 160 of Income-tax Act, 1961 provides that a non-resident, minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.

In such cases,



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