Kaagazaat

Power of Attorney for Income Tax and GST Work

At a glance

Price: Free, always.
Stamp duty: A power of attorney is chargeable with stamp duty.
Registration: Not required.
Witnesses: Two adult witnesses are asked for below, as ordinary good practice.

Free

Free, always.

Free: up to 5 documents a day.

Guided questions, full draft on screen, download in Word.

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Also called

Special Power of Attorney for income tax
SPA for GST
ITR power of attorney
authority to file income tax return
authorised representative for GST
tax mukhtiarnama
CA authorisation
tax notice reply authority

When you need it

You want a family member, accountant or tax practitioner to deal with your income tax, your GST, or both: prepare and file returns, answer notices, appear before the tax officers and collect refunds. You name the periods covered, and refunds go only into your own bank account.

The tax laws decide who may sign, verify or represent for a taxpayer and in which forums, and portal log-ins, OTPs and digital signatures are personal. Where the law does not allow the Attorney to sign or verify for you, the Attorney prepares the papers and you sign or verify them yourself. The portal may also need the Attorney to be registered as your authorised representative; that is a separate step on the portal. Not for court cases: see Power of Attorney for Litigation. Not for running a bank account: see Power of Attorney for Bank. Not for a company's tax work: see Power of Attorney by a Company.

Whether you can fill this in here

You can fill this in here

You can fill this one in on this site, and read the whole draft on screen before you decide anything about it. It is a carefully drafted template; it is not advice about your own facts.

Fill this one in

See stamp duty, registration and witnesses

What follows is written for Punjab and Chandigarh. It states the position there rather than describing how it varies, so the amounts below are the ones that apply — worth confirming at the sub-registrar’s office, because rates change. If the property is anywhere else in India, none of this is yours.

Stamp duty

A power of attorney is chargeable with stamp duty. In Punjab and Chandigarh the amount depends on what the power covers, and this document prints no figure. Confirm the current amount at the Sub-Registrar’s counter or an authorised e-stamp vendor before you buy stamp paper.

Registration

Not required. A power for tax work does not transfer any interest in property, so the Registration Act does not reach it. The tax departments and their portals have their own steps for recognising an authorised representative; this document supports those steps and does not replace them.

Notarisation

Sign before a Notary Public in Punjab or Chandigarh. Offices and banks usually expect this. If you sign outside India, the document normally needs consular attestation or an apostille before it is accepted here; check what the receiving office wants.

Witnesses

Two adult witnesses are asked for below, as ordinary good practice. They should know both the Principal and the Attorney.

Request Stamp Paper

Sample preview — placeholder answers, not your data

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POWER OF ATTORNEY FOR INCOME TAX AND GST WORK

I, Amarjit Kaur Sandhu, son/daughter/wife of Late Sh. Gurdial Singh Sandhu, residing at House No. 811, Sector 8, Chandigarh 160009 (the "Principal"), do hereby appoint, constitute and nominate:

Jaspreet Singh Sandhu, son/daughter/wife of Sh. Harbans Singh Sandhu, of House No. 22, Phase 3B1, Mohali 160059, who is my son (the "Attorney"),

to be my true and lawful attorney, in my name and on my behalf, for the tax work described below, upon the terms of this Power.

1. THE TAX WORK

1.1 My PAN is AGGPS4321D and my GSTIN is X. This Power covers income tax matters only, for the following years or periods: Financial years 2023-24, 2024-25 and 2025-26, and all pending notices for those years.

1.2 The Attorney has no authority under this Power over any other tax, any other period, or any other person's tax affairs.

1.3 The Attorney's PAN is X.

2. WHAT THE ATTORNEY MAY DO

2.1 To the extent the tax laws allow a person authorised by a taxpayer to do so, the Attorney may, for the work in clause 1: prepare and file returns, statements, forms and applications; reply to notices and orders; appear before the tax officers and authorities and give them the documents and explanations they ask for; receive notices, communications and orders addressed to me; and pay tax due from my own bank account.

2.2 The Attorney may apply for refunds. Every refund shall be received only into my own bank account, being X, and never into the Attorney's account or anyone else's.

3. SIGNING AND VERIFYING

3.1 Where the law lets the Attorney sign or verify a return or form for me, the Attorney may do so. Where it does not, the Attorney shall prepare the papers and I shall sign or verify them myself, including any step that needs my own OTP, digital signature or Aadhaar authentication.

3.2 The Attorney shall use my portal log-in details, passwords and digital signature, if I give them, only for the work in clause 1, and shall return them to me, or tell me to change them, when the work ends.

4. TRUTH AND LIABILITY

4.1 I shall give the Attorney complete and correct information and papers. The Attorney shall file only what my records and papers support. The tax, interest and penalty that the law imposes remain my liability.

4.2 Without my written approval the Attorney shall not agree to pay extra tax, interest or penalty, make or accept a settlement, admit any liability, or withdraw an appeal.

5. THE DEPARTMENTS' OWN REQUIREMENTS

5.1 The tax departments and their portals may require the Attorney to be registered as my authorised representative in their own way. I shall do what they require, and this Power supports that step and does not replace it.

6. REVOCABLE, AND ENDS ON DEATH

6.1 This is an ordinary power of attorney. The Principal may revoke it at any time by written notice to the Attorney, under s.203 of the Indian Contract Act, 1872. It ends on the Principal's death or if the Principal becomes of unsound mind, under s.201 of that Act, whatever clause 7 says about its stated duration. It is not a power coupled with an interest.

Questions about this document

Does the Power of Attorney for Income Tax and GST Work need stamp paper or stamp duty in Punjab and Chandigarh?

A power of attorney is chargeable with stamp duty.

See the full position on stamp duty, registration and witnesses

Does the Power of Attorney for Income Tax and GST Work need registration in Punjab and Chandigarh?

Not required.

See the full position on stamp duty, registration and witnesses

What does the Power of Attorney for Income Tax and GST Work cost on Kaagazaat?

Free, always.

Does the Power of Attorney for Income Tax and GST Work need witnesses?

Two adult witnesses are asked for below, as ordinary good practice.

See the full position on stamp duty, registration and witnesses

Often needed with this document

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