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.