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    What do you mean by a representative assessee?

    If an income tax return is filed by someone else other than assessee himself then that person is called Representative Assessee. Details like Name, Address and PAN of Representative Assessee should be furnished, as he could be held responsible/ liable for claims, refunds, queries in absence of assessee.

    Read more : http://elagaan.com/tax-guide/what-do-you-mean-representative-assessee#ixzz4JpgAjTTC

    For example:

    1. The income belongs to minor and the returns are filed by the father on behalf of the minor
    2. The income belongs to a lunatic and the returns are filed by the authorised representative on behalf of the lunatic
    3. The income belongs to the trust and the returns are filed by the authorised persons on behalf of the trust
    4. For this purpose, PAN card should have sufficient provisions and there is a separate column for furnishing the details of representative assesee and PAN card should be corrected in such a way, that details are recorded for representative assessee

    The person in whose name the PAN is issued is the assessee. All the financial transactions linked to the said PA N are assessable in that name. The person or the entity whose name appears on PAN card may take the services of a representative. All investments, income, exemptions etc will be linked to the name on PAN.

    Section 160 of IT Act, 1961 provides that a non-resident, a minor, etc. can be represented through Representative Assessee .This column will contain particulars of such Representative Assessee whereas column 1 to 12 will contain details of person on whose behalf this application is submitted In such case Representative Assessee will sign the form.

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    This field is not mandatory in normal cases. In case PAN Card is applied for Non Resident, Minor, then only these details are required.

    You may ignore same if you are applying for yourself(if you are not minor).

    If an income tax return is filed by someone else other than assessee himself then that person is called Representative Assessee. Details like Name, Address andPAN of Representative Assessee should be furnished, as he could be held responsible/ liable for claims, refunds, queries in absence of assessee.

    I had the same problem, there is a bug in the system that pre-fills Country/State field in Office address, just remove that (Change the dropdown menu to —SELECT—) and it should work.

    It has no relation to income type,and it is not the same as communication address

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    Representative assessee means, if a applicant who is applying for PAN Card is incapable to fill the PAN Card form entries being in a state of minor or in case when he or she is of unsound mind, lunatic, idiot, etc.

    Then, Section 160 of the Income Tax Act of 1961, allows such peoples to be represented through a specified Guardians known as Representative assessee, such representative assessee acts as a guardian or legally appointed on behalf of the applicant who entries have been furnished from column ( 1 to 13 ) in form PAN Card 49A.

    As you are a student . You have to select the option “No Income” and click the option “—select— “ if it auto fills the office address . Most of the people also faced this problem .

    Also you need to be quick while filling in the details as it shows that that the session expired and you might again have to fill in the details unnecessarily .

    If a person is NRI and he has income arising in India then the person who is his representative in India will be required to apply pan for NRI on his behalf. And he is known as representative asessee

    It is applicable only in case of PAN Card is applied for Non Resident, Minor, then only these details are required.

    Now how can be representative assesses

    1. The guardian, or manager, of a minor, lunatic or idiot, if the assessee is a minor, lunatic.
    2. The Court of Wards, the Administrator-General, the Official Trustee, any receiver or manager (including any person, whatever be his designation, who manages property on behalf of the assessee) appointed by, or under, any order of a court, if such person receives, or is entitled to receive, income on behalf, or for the benefit, of the assessee.
    3. A trustee appointed under an oral trust, or a trust declared by a duly executed instrument in writing whether testamentary or otherwise and who receives or is entitled to receive, income on behalf, or for the benefit, of any person, if the assessee is a trust ;
    4. The legal representative, or the executor, if the assessee dies ;
    5. A participant, or the legal representative of the deceased participant, in the case of dissolution of an unincorporated body ; and
    6. The liquidator appointed under section 448, or section 490, of the Companies Act, 1956 in the case of a company.

    If it PAN card, yes one can have multiple PAN cards but not repeat not multiple PAN numbers.

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