Who can apply on behalf of a non-resident, a minor, or an individual deemed mentally debilitated?
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Who can apply on behalf of a non-resident, a minor, or an individual deemed mentally debilitated?
Section 160 of IT Act, 1961 provides that a non-resident, a minor, or an individual deemed mentally debilitated may be represented by a Representative Assessor. In such cases, an application for a PAN will be made by the Representative Assessor.