Who can apply on behalf of non-resident, minor, lunatic, idiot, and court of wards?

Section 160 of IT Act, 1961: Representative Assessee

Section 160 of the Income Tax Act, 1961 provides provisions for certain individuals who are unable to represent themselves due to various reasons. These individuals may be represented through a Representative Assessee for matters related to taxation, including applying for a Permanent Account Number (PAN).

Categories of Individuals

• Non-Resident: Individuals residing outside India.
• Minor: Individuals under the age of majority.
• Lunatic: Individuals who are mentally incapacitated.
• Idiot: Individuals with severe mental disability.
• Court of Wards: Persons under the guardianship of a court.
• Other Persons: Individuals who fall under similar circumstances as defined by law.

Application Process

• Representative Assessee: In these cases, a Representative Assessee will make the PAN application on behalf of the individual.
• Required Documentation: Ensure all necessary documentation and authorization are provided to facilitate the application process.

For further information or to process such applications, please consult the Income Tax Department or visit the nearest IT PAN Service Center.