Who can apply on behalf of non-resident, minor, lunatic, idiot, and court of wards?

​​​Section 160 of Income-tax Act, 1961 provides that a non-resident, 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 non-resident, 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.

Proof of Identity and Proof of address is also required for representative assessee.