Submission of Returns by a Power of Atorney Holder

[Srivatsan Krishnamachari]

Dear learned Friends,

Kindly clarify the following query: An Indian Citizen who is not a Resident of India receives income from certain sources like Interest on Fixed Deposits.Since he is not a resident of India during a given Financial year he cannot submit Form 15G though his income including interest on Deposits earned in India does not exceed the taxable limit and in such a case can a Power of Attorney Holder file the returns on behalf of the Non Resident concerned and get refund of Tax Deducted at source. Kindly give your valued clarification.

Thanks & With Regards,

K.Srivatsan

[DR.MARIAPPAN GOVINDARAJAN]

In my view a power of attorney holder can file the returns on behalf of the non resident.

[Srivatsan Krishnamachari]

Mr.Mariyappan Sir,

Thanks for your reply.

Regards,

K.Srivatsan

[Ganeshan Kalyani]

I agree with the views of Sri Mariappan Sir. There is clause in the return wherein the representative of the assessee need to declare that he/she filing return on behalf of the assessee. Thanks.

[Srivatsan Krishnamachari]

Thanks Madam for the reply.Can you please more specific on the "Clause" which allows a person to file IT return on be half of another.

Regards,

K.Srivatsan

[DR.MARIAPPAN GOVINDARAJAN]

Shri Ganeshan Kalyani is not a lady.

[DR.MARIAPPAN GOVINDARAJAN]

Ganeshanji, I therefore request you to upload your photo in this forum.

[Srivatsan Krishnamachari]

Mr. Mariappan Sir,

I got confused with the name "Kalyani" Its a genuine mistake. I am sorry.

Regards,

K.srivatsan

AI Summary

Power of Attorney filing: representative may submit income tax return and seek TDS refund for a non resident taxpayer.
The central operative point is that a duly authorised Power of Attorney holder may file the income tax return and pursue a refund of tax deducted at source on behalf of a non resident Indian who cannot furnish Form 15G; the income tax return form provides for a representative's declaration that the return is being filed on behalf of the assessee.