who is representative assessee in pan card

A Representative Assessee is an individual or entity legally authorized under the Income Tax Act, 1961, to handle the tax affairs and obligations of another person, known as the principal assessee. This role is essential when the principal assessee is unable to manage their own tax matters. Common examples include a legal heir acting for a deceased person, a guardian for a minor or mentally incapacitated person, or an agent representing a non-resident taxpayer with income generated in India. The representative assessee is responsible for filing returns and settling tax liabilities.