How To File Income Tax Returns For A Mentally Incapacitated Person?

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As per Income Tax act, where the individual assessee is mentally incapacitated due to any reason and fails to attend his affairs, in such cases his guardian or any other person who is qualified to act on his behalf can verify the return of income. 

To file the returns, an individual must register on behalf of a mentally incapacitated individual in e-Filing application in order to avail the services and functionalities.

How To File Income Tax Returns For A Mentally Incapacitated Person?

Pre-requisites to register as person competent to verify

1. Competent Person's PAN should be registered in the e-Filing portal
2. Mentally incapacitated individual may be registered. 
3. This functionality is provided for Individual user only

How to Register as Person Competent to Verify?

Step 1 - Login to e-Filing portal using Competent Person's Credentials
Step 2 - My Account  Register as Person Competent to Verify
Step 3 - Enter the details of Mentally incapacitated individual

  • PAN 
  • Date of Birth (DD/MM/YYYY) 
  • Surname ,Middle Nam,First Name 

Step 4 - Select the files to upload
Step 5 - Attach a Zip/PDF File with the below scanned documents

  • Copy of PAN card of the incapacitated 
  • Self-attested PAN card copy  
  • Certificate issued by District Committee headed by District Collector. 

Step 6 - Click Submit

What is the process of approval?

Step 1 - Register as Person Competent to Verify' request will be sent to the e-Filing Administrator.
Step 2 - The e-Filing Administrator will verify the request and approve / reject as applicable based on the documents uploaded.
Step 3 - An e-mail is sent to the registered e-mail ID with the details of approval / Rejection. 

Things to note

  • Documents in regional language should be translated to Hindi or English. 
  • The translated document should be notarized (Both the original and translated document should be uploaded). 
  • The uploaded documents should be scanned in ZIP / PDF format with 300 dpi. 
  • The zip file attachment should not exceed 50Mb.  
  • Once the mentally incapacitated PAN is added by Person Competent to verify and approved by e-Filing admin, the mentally incapacitated User ID shall be deactivated in e-Filing portal 
  • If a mentally incapacitated PAN is not registered and the e-Filing admin has approved the Person Competent to verify for such PAN, then that PAN cannot be further registered in e-Filing portal.

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