Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court?
Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee. In such cases, • in the application for PAN, details of the a minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided. • Details of representative assessee have to be provided in item 14 of the application for PAN.
