what is representative assessee in pan card

A Representative Assessee is an individual or entity legally appointed to file tax returns and manage income tax obligations on behalf of another taxpayer (the Principal Assessee). This role is essential under the Income Tax Act when the principal assessee cannot handle their tax matters due to reasons like being a minor, a non-resident, mentally incapacitated, or deceased. The Representative Assessee assumes the responsibility for tax compliance and dealings with the Income Tax Department.