However, the Income Tax Department offers an Assisted Filing facility that allows taxpayers to authorise eligible professionals to carry out specified tax-related activities on their behalf through the e-filing portal.
The feature is designed to provide a structured way to delegate tax compliance tasks while keeping the taxpayer in control of who can access their account and what actions they can perform.
Here’s how it works.What is Assisted Filing?
Assisted Filing is a facility available on the Income Tax Department’s e-filing portal that enables taxpayers to authorise eligible persons or entities to perform specified services on their behalf.
The department says the feature is aimed at making tax compliance easier by allowing taxpayers to seek professional assistance through the portal itself. It works alongside other tools available on the portal, such as pre-filled returns, offline utilities, filing guides and help resources.
Who can assist taxpayers?
The portal allows taxpayers to authorise different categories of users depending on the type of assistance required.
One category is Chartered Accountants (CAs). Taxpayers can assign a CA through the “My CA” service available on the portal. Once the CA accepts the assignment, they can perform only the services permitted under that authorisation.
Another category is e-Return Intermediaries (ERIs). These are entities authorised by the Income Tax Department to provide return filing and related services. Depending on the permissions granted, ERIs can assist taxpayers with income tax returns and various statutory forms.
The portal also provides for Authorised Representatives in specific situations. These may include cases involving non-residents, taxpayers living abroad, estates of deceased persons, companies under liquidation, business reorganisations and other circumstances recognised under the Income-tax Act.
What can an authorised person do?
The functions available depend on the category of authorised person.
For example, a CA can file and e-verify assigned statutory forms, upload prescribed forms such as Form 15CB, register a digital signature certificate and access forms assigned by the taxpayer.
An ERI may be authorised to file income tax returns, submit statutory forms, file rectification requests, seek refund reissue, submit condonation requests and perform other services available under the e-filing framework.
Authorised Representatives can carry out functions permitted for the specific role and circumstances in which they have been appointed.
Does the taxpayer remain in control?
Yes. The taxpayer must first authorise the professional or representative through the e-filing portal before access is granted.
The authorised person can perform only those activities that fall within the scope of the authorisation. Taxpayers can also manage these authorisations on the portal and remove or deactivate them if they no longer require the service.
Why is this feature useful?
For taxpayers who use professional assistance for tax compliance, the feature provides a formal mechanism to authorise eligible professionals through the e-filing portal.
