Disclaimer: This explanatory note and the sample GPA format are provided solely for general guidance and illustration. Users must verify stamp duty, execution rules, and any procedural requirements applicable to their state or the concerned tax authorities. Modify the contents as per individual needs before execution.
Purpose of an Income Tax General Power of Attorney
An Income Tax GPA is made so one trusted person can legally handle all income tax filings, notices, replies, and portal work for the principal. In short: so tax deadlines don't wait for health issues, travel, or workload.
Why This GPA Is Made
- To allow someone to file returns, manage AIS/TIS, access Form 26AS, and handle notices when the principal cannot.
- To avoid missing deadlines due to illness, travel, old age, disability, lack of technical skill, or unfamiliarity with the online portal.
- To ensure someone can represent the principal before any tax authority, including faceless proceedings.
- To smooth out refund follow-up, PAN corrections, KYC updates, or verification errors.
What This GPA Achieves
- A legally authorised representative who can deal with the Income Tax Department end-to-end.
- Efficient response to scrutiny, e-proceedings, and notices without panic.
- Prevention of penalties, interest, and compliance defaults.
- A single point of contact for all tax matters.
When to Make It
- When the principal is a senior citizen or faces mobility/health challenges.
- When living abroad (NRI/OCI) or frequently travelling.
- When the principal lacks digital skills required for online tax processes.
- When the person wants a family member or trusted representative to manage all tax compliance.
- When facing ongoing scrutiny or repeated notices requiring timely replies.
Stamp Duty & Legal Requirements
- Execute on non-judicial stamp paper as per state stamp rules (usually minimal for non-property GPAs).
- Notarisation is advisable for better departmental acceptance.
- Registration is not required, as it does not deal with immovable property.
- Attach self-attested ID proofs of both principal and attorney.
- Keep one signed copy for personal records and provide copies to the attorney.
If You Want to Make It Without an Advocate
Absolutely valid. Income Tax GPAs do not require an advocate.
Steps:
- Use a clear, complete format.
- Print on appropriate state stamp paper.
- Sign it in the presence of two witnesses.
- Attach ID proofs of principal + attorney + witnesses.
- Notarise the document for stronger acceptance.
- Upload/share the notarised copy with the attorney for portal use.
Do's and Don'ts
Do:
- Choose a responsible person who understands tax processes.
- Mention every power clearly.
- Keep scanned copies ready for portal responses.
- Update the GPA if contact details or PAN/Aadhaar changes.
Don't:
- Give powers to someone you don't fully trust—tax data is sensitive.
- Sign without witnesses.
- Leave blanks empty.
- Assume verbal authority will work—the Income Tax Department wants written proof.
FAQs
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1. Is an Income Tax GPA valid for filing returns?
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Yes. The attorney can file returns on your behalf using the powers granted.
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2. Can the attorney access the principal's e-filing account?
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Yes. The GPA permits account access, downloads, updates, and responses.
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3. Is notarisation compulsory?
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Not compulsory but strongly recommended.
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4. Will the Income Tax Department accept a GPA not drafted by an advocate?
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Yes. The format must be clear, stamped as per rules, signed, witnessed, and ideally notarised.
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5. Can the attorney respond to scrutiny or faceless assessment?
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Yes. The GPA authorises representation in all online/offline proceedings.
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6. Can the attorney receive notices on behalf of the principal?
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Yes. They can receive, acknowledge, and reply to notices.
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7. Can the attorney file updated or revised returns?
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Yes, if the GPA expressly includes filing powers (which this draft does).
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8. Does this GPA allow the attorney to pay taxes on the principal's behalf?
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Yes, using the principal's funds.
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9. Can the principal revoke this GPA later?
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Yes, at any time by issuing a revocation.
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10. Does this GPA give ownership of money or refunds to the attorney?
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No. It only permits handling, not ownership.
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11. Is registration required?
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No. Income-tax-related GPAs do not require registration.
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12. Will tax authorities demand the original?
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Usually a notarised copy is sufficient, but keep the original safe.
Downloads & Resources
Legal Affidavit Document
GENERAL POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS THAT I, ___, Date of Birth: ___, ___ ___, Residing at ___, Presently employed / retired / self-employed at ___, DO HEREBY NOMINATE, APPOINT AND CONSTITUTE
___, Date of Birth: ___, ___ ___, Residing at ___, AS MY ATTORNEY in my name and on my behalf for filing, managing, representing, and completing all Income Tax–related matters.
POWERS GRANTED
- Prepare, verify, sign, and file Income Tax Returns for any assessment year, online or offline.
- Access income-tax e-filing account including profiles, dashboards, AIS, TIS, compliance, and e-proceedings.
- Download Form 26AS, AIS, TIS, Form 16, Form 16A, and other required statements.
- Respond to notices, enquiries, demands, emails, or communications issued by the Income Tax Department.
- Submit replies, explanations, rectification requests, updated or revised returns, and refund reissue requests.
- Represent before Income Tax Officer, Assessing Officer, CPC, or any income-tax authority.
- File PAN correction, Aadhaar linking, profile updates, KYC changes, and bank validation for refunds.
- Accept and acknowledge all notices, letters, orders, and communications.
- Submit forms including Form 35, Form 15G/H, Form 10E, Form 12BB, Form 67, or any declaration.
- Track refunds, pursue delays, respond to failures, and file grievances on the income-tax portal.
- Coordinate with chartered accountants, tax practitioners, TRPs, or other professionals.
- Upload supporting evidence such as bank statements, investment proofs, rent receipts, and certificates.
- Represent in faceless assessment, faceless appeal, or any online tax proceeding.
- Pay self-assessment tax, advance tax, or outstanding demands using authorised banking channels.
- Do all acts incidental or necessary for income-tax compliance.
The Attorney shall maintain proper records and act in good faith.
The Principal revokes all prior powers relating to income-tax matters and ratifies all lawful acts of the Attorney.
IN WITNESS WHEREOF, the Principal has signed this General Power of Attorney at ___ on this ___.
WITNESSES
1. Name: ___
Address: ___
2. Name: ___
Address: ___
PRINCIPAL
Signature: ___
Name: ___
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