Tax Assessment and Representation Service

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Understanding the Tax Assessment and Representation

Businesses today encounter several obstacles in tax assessment and representation in the constantly changing world. Understanding the complexities of tax legislation and rules is crucial for avoiding unwarranted penalties. Enterslice professionals will shed light on the significance of tax assessment and representation while leading you through the jungle of tax complexities. You will get essential insights and tactics for optimising your tax planning and responsibilities, as well as protecting your financial interests.

The department accepts Income Tax Returns as filed by the assesses, and after matching the tax credit, the system automatically processes the income tax return, and the tax assessment is finished without issue. In some situations, this may not occur, and the Tax Department may raise a query or send a notice regarding the assessee's Tax return. In this case, you may be required to offer a proper cause as well as a fair means for all of your returns. In such cases, taxation specialists may be required to assist you. We give you our best tax assessment professionals who can represent you in court.

What is an Income Tax Assessment?

Filing your income tax return is a yearly tradition. Everyone is required to file an income tax return once a year. Every taxpayer whose income is above the basic exemption limit is required to disclose information about his income and deductions. This is accomplished by self-calculating the amount of income produced in the previous fiscal year and paying the appropriate tax. After an assessee has submitted his information, it is processed. The Income Tax Department examines all of the information provided by the taxpayer. This is an assessment of income taxes. Income Tax Assessment is the assessment of the details given by a taxpayer (in their income tax return). Income tax assessment is a procedure that occurs after the tax return has been filed. They go over every aspect of a taxpayer's income tax return after he has filed it.

Who is a Tax Representative?

Under the Income Tax Act, a Representative Assessee is someone who acts as another person's legal representative. When the person liable to pay taxes is a non-resident, a minor, a lunatic, or for any other reason, Representative Assesses are called in. These individuals are unable to submit their income taxes or appoint a guardian or agent as a Representative Assessee.

Types of Income Tax Assessment

In income tax, there are essentially seven types of tax assessments. They are discussed below

Self assessment

In self assessment, the assessee must prepare his or her own income tax returns, balancing revenue collected against losses incurred and other deductions. If the amount estimated exceeds the tax deducted at source (TDS) or advance tax, he must pay the difference before completing his income tax returns, which is referred to as self-assessment tax. In layman's terms, self-assessment tax is the amount that an assessee must pay to the income tax department when the tax calculated exceeds the tax deducted at source, TDS, and advance tax.

Excess amounts can occur when a taxpayer receives capital gains or other income on which TDS is deducted at a lower rate but falls into a higher slab. If the assessee files income tax returns without self-assessment tax, the filing will be declared void and liable to interest due to non-compliance with legal rules.

Summary assessment

Summary assessment is the first stage of tax assessment in which no detailed examination is performed to look for possible clerical errors, such as mathematical and

  • Miscalculations or arithmetical errors in the return.
  • Incorrect assertion
  • Incorrect exclusion
  • Errors that occur on form 16 16A or 26AS.
  • Disallowance of expenses under sections 10AA, 80 IA to 80 IE if the return is filed beyond the due date provided in section 139(1).
  • No such adjustment shall be made unless the assessee is notified in writing or electronically of such adjustment.

Scrutiny assessment

Tax authorities will appoint an officer to carefully examine the tax assessment filed by the assessee to check whether the tax assessment is correct or not. The role of the income tax officer is to evaluate whether the amount quoted does not overstate the assessee's income, has no calculation of excessive loss, and no underpayment of tax amount. The income tax officer will consider all this, and he will carry out a thorough examination.

If the officer finds any issues with the statement, he will provide notice to the appropriate person to provide further information on the issues. The assessee had to agree with the claim, or if he is dissatisfied, he can move for an appeal to the Commissioner of Income Tax (CITA) and then to the Income Tax Tribunal (ITAT), High Court and further to the Supreme Court.

Best judgment assessment

The officer who is assessing the statement should not act dishonestly or capriciously. The circumstance under which the officer computes the tax payable is because he has failed to provide the proper Documents or forgot to maintain the relevant source or the book of accounts to support the claim when asked to do so. The officer evaluates the tax due using best judgment. There are certain circumstances which can be taken into consideration in which tax officers may compute the liability of tax using the best judgment,

  • When the assessee fails to file a tax return.
  • When the assessee responds to the notice requesting Document submission.
  • The response from the assessee has crossed the limit set by the Central Board of Direct Taxes (CBDT).
  • When the officer finds it difficult to process the evaluation or is dissatisfied with the supplied Documents.

Income escaping assessment

An income tax assessment is carried out when the assessing officer has reason to think that any income subject to tax has evaded assessment for a fiscal year. If the amount suspected crosses Rs.1,00,000 or more, the It department has the right to review and examine the last six years of tax filing. The time restriction for filing a case has been reduced from six to three years. However, cases where income concealment surpasses Rs.50L (serious tax evasion) can be opened for ten years.

Circumstances when income is regarded to have eluded tax assessment are

  • When an assessee is found to have taxable income but has not submitted income tax returns for the fiscal year.
  • The income tax return submitted is either understated or overstated.
  • Failure to provide information on international income
  • Unaccounted for foreign assets
  • When the assessee's income exceeds the tax exemption limit, he or she has not submitted income tax returns.

Evaluation in the Event of a Search Under Section 153A

Section 153A creates a mechanism for determining an individual's income. In this sort of Income Tax assessment, the Assessing Officer has the authority to frame the searched individual's assessment for the six assessment years preceding the search year.

Protective Evaluation

This sort of income tax assessment focuses on those made to 'defend' the revenue's interests. However, the income tax legislation does not allow for the imposition of income tax on anyone other than the person to whom it is owed.

Procedure for Regular Tax Assessment

Regular tax Assessment includes the following components

  • Before conducting a Scrutiny Assessment, the Income Tax Department must issue an Income Tax Notice. The notice must be provided to the taxpayer, and he must be given time to respond. His case cannot be considered for Scrutiny Assessment after 6 months have passed since the conclusion of that fiscal year.
  • When summoned, the taxpayer must submit vital Documents such as the book of accounts. All of these Documents are reviewed, and once the tax assessment officer is satisfied, he may issue the order. However, if he does not find things to be legitimate, the income tax officer has the authority to charge you with tax. In that scenario, you must pay the remaining tax.

These are some of the income tax assessment types used in India. The primary purpose of these tax assessments is to ensure the smooth operation of the Income Tax Department and the maintenance of a balance in the field of Income Tax Return.

Uses of Representative Assesse in Income Tax Assessment Procedure

The tax assessee's responsibility is to pay taxes and file income tax returns at the time scheduled for each financial year. If the user fails to submit the returns on schedule, an inquiry will be issued to the person to determine the reason for not filing returns and for filing late. If the assessee received any notice regarding not filing the returns, he or she should file the returns as soon as possible. After the notice is received from the IT department, the assessee should file the income tax returns for the income received at the particular time. Within 30 days of the notice issuance, the assessee should file the tax returns and not the date of receipt.

Authorised Representative Of an Income Tax Assessee

There are eight categories of people who can formally represent the assessee as an authorised agent on his or her behalf in tax assessment. As per section 288 (2) of the Income Tax Act, the following individuals are allowed to act as representative assessees

Family Member or Employee:

Any family member, relative, or employee working under the assessee may act as an authorised representative on the assessee’s behalf in the process of tax assessment.

Scheduled officer appointed by Bank:

According to Section 288 of the Income Tax Act of 1961, the officer appointed by the Bank who maintains the current account can act as an authorised representative on his or her behalf in tax assessment.

Legal Practitioner:

An individual who is a legal practitioner, who can act as a lawyer or an advocate and who is a practising advocate can act as an authorised representative assessee for tax assessment.

Chartered Accountant:

Section 288 of the Income Tax Act of 1961 prescribes the following individuals can act as an approved representative on behalf of assessee:

  • Company Auditors
  • Chartered Accountants

Graduate in Accountancy:

According to Section 288 of the Income Tax Act of 1961 and under Rule 50 of the Income Tax Rules of 1962, a person who has completed graduation in accountancy recognised and conducted by the Board can act as an authorised representative on behalf of the income tax assessee for tax assessment.

Law Degree Holder or Commerce Graduate:

According to Rule 51 of the IT Rules 1962 and Section 288 of the Income Tax Act, 1961, a person who has completed and obtained a degree in law or commerce from any recognised university in India Can represent the assessee on his behalf in the process of tax assessment.

Previous Attendees:

A person who has previously attended or represented the assessee on his behalf can again represent himself as an authorised representative assessee in front of the income tax officer in the process of tax assessment. However, it applies to those who appeared before the implementation of this Act, in particular union territories of India.

Liability of a Representative Assessee in Tax Planning

The Income Tax Act states that every representative assessee is liable to assess in his name for the income for which he is regarded as a representative assessee in tax assessment. It has been provided that tax will be charged and recovered from him in the same manner and to the same extent as it would be levied and recoverable from the major assessee.

  • The Representative assessee's liability is personal and contingent on possessing any funds or possession.
  • The Representative Assessee is liable to all duties, responsibilities, and liabilities as if the relevant income were beneficially received in his favour.
  • A Representative Assessee's obligation can be limited by obtaining a Certificate from the Assessing Officer stating his estimated liability.
  • Because the representative assessee has the same duties, responsibilities, and liabilities as the Principal Assessee, the representative assessee is accountable for various miscellaneous obligations such as bookkeeping, having the books of accounts audited, and so on in the tax assessment.

Enterslice Support on Tax Assessment and Representation Service

Enterslice Income Tax Assessments and Representative Services can be designed as per the client's request in interest, fair tax assessment, reducing tax payments, representing the assessee on their behalf, and in the appeal process. We are providing our expert service with knowledgeable and experienced professionals who are well-updated with the tax regulations to provide you with effective advisory and counsel. Clients who engage in our services can tackle the tax assessment and representation service with ease with the possible favourable outcome.

Why Should You Use Our Services for Tax Assessment and Representation?

We are proud to provide thorough Income Tax Assessments and Representation Services in India. Our professional team of Chartered Accountants and Tax Consultants understands the complexities of the income tax assessment and representation processes. We help our clients with tax assessment and tax representation. We assist our clients with income tax assessments conducted. There are several reasons why you should work with Enterslice as your tax assessment and representation partner. Among them are

Professionals with experience and qualifications -

A team of specialists at your disposal. With our global network, you may access a team of tax specialists who will guide you through all of your tax assessment procedures.

Customised Approach -

By fostering confidence between you and revenue authorities, we can lower your tax liability and work more efficiently in the process of tax assessment. We prioritise your needs to provide excellent service and establish long-term connections.

Effective and Timely Service -

Enterslice service assures prompt assessment and tax return submission and assists you in remaining legally compliant to avoid legal consequences. We earn our client's trust by offering quick and effective service, which enables you to be ethical and responsible in business.

Confidentiality & Data Protection -

Enterslice tax assessment and representation services offer multiple degrees of data protection, assisting in maintaining and securing data confidentiality.

Minimising Tax Liability -

Our professionals represent clients throughout income tax audits performed. We ensure that the tax assessment procedure is fair and follows the provisions of the Income Tax Act. Our team prepares and delivers a compelling argument on our customers' behalf, bolstering their tax positions and minimising prospective tax liabilities.

Frequently Asked Questions

The Income Tax Department analyses all the details that a taxpayer submits. In simpler words, the examination of the details submitted by a taxpayer is called an Income Tax Assessment. Income Tax Assessment is the post-filing procedure.

An assessor of income taxes is an income tax officer with the power to evaluate the information that people provide about their income tax assessment. The Central Board of Direct Taxes appoints this official to evaluate or re-evaluate taxable revenue that deviates from established standards.

A tax representative is someone who submits individual income tax, inheritance tax, or gift tax returns on behalf of people who owe tax but do not live in India. A tax representative, for example, prepares individual income tax returns, pays taxes, or receives tax refunds depending on information from tax authorities. A tax representative might be either an individual or a firm.

A principal assessee is an actual assessee for whom the representative assessee performs tasks. The principal assessee delegated authority to his representative to submit an income tax return, and the representative taxpayer paid income tax on the principal assessee's behalf in the process of tax assessment.

  • An individual who is not in India may delegate authority to a resident.
  • A non-resident may appoint a resident agent.
  • An individual may authorise a resident person for any other cause.
  • A resident person may be authorised by a non-resident company.
  • A non-resident corporation, BOI (Body of Individuals), or AOP (Association of Persons) may appoint a resident agent or person designated as an agent under Section 163 of the Income Tax Act of 1961.


Yes, tax authorities normally have a time restriction within which they can examine or reassess your income tax. This limit varies by jurisdiction and might be several years to many years following the tax year in tax assessment.

To be honest, the appropriate method will depend on the situation and the individual. If you are a low-income person, you can qualify for summary assessment. Otherwise, you will subjected to self-assessment. If the income tax authorities find issues with your tax assessment, they can initiate the scrutiny assessment.

The Income Tax Officer must notify the taxpayer of the Scrutiny Assessment via an Income Tax notice. This notification is being issued in accordance with Section 143(2).

Suppose the income tax authorities initiate and provide notice to you for scrutiny assessment. The date, time and reason will be included in the notice for the evaluation of tax assessment. You or your representative has to attend and submit the required Document in question.

An appeal is the next step after representing yourself before income tax authorities for Document submission and review. If you are dissatisfied with the income tax department's decision on your tax return filings, you have the right to file an appeal.

Because revenue for any fiscal year is calculated and taxed in the next year, the tax assessment year is included on the evaluation year and income tax forms. Income cannot be taxed until it is received. Adverse conditions can occur at any moment of the year, whether at the beginning, middle, or end. As a result, while completing income tax returns, the tax Assessment year must now be selected.

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