Income Tax Return – Who can verify and sign?

WHO CAN VERIFY AND SIGN THE INCOME TAX RETURN ?

Individual : The individual filing his Income Tax Return has to sign the return. In case the individual is mentally incapable, then the return may be signed by his Guardian or by any other person competent to act on his behalf. In case the individual is absent from India or because of any other reason he is not able to sign and verify his return of income, then any person duly empowered by him through valid Power of Attorney may sign on his behalf. In such a case, a certified copy of the Power of Attorney must accompany the return.

Hindu Undivided Family : By the Karta or where he is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family.

Company : In this case by the following :-

Resident : Managing Director or, where there is no Managing Director or he is not able to sign and verify the return due to any unavoidable reason, by any director thereof or any other person, as may be prescribed for this purpose

Non-Resident : The return may be signed and verified by a person holding a valid Power of Attorney from the Company, which should be attached to the return.

Wound up/taken over by the Govt. : The return should be signed and verified by the Liquidator or the Principal Officer as the case may be)

Firm : Managing Partner, or where there is no Managing Partner or due to some unavoidable reasons, he is not able to sign and verify the return, by any partner thereof not being a minor.

Limited Liability Partnership: Designated partner or where for any unavoidable reason such designated partner is not able to verify the return, or where there is no designated partner as such, by any partner thereof or any other person, as may be prescribed for this purpose.

Local Authority : By the Principal Officer.

Political party: Chief executive officer of such party (whether such chief executive officer is known as secretary or by any other designation)

Association of Persons : By any member of the Association or the Principal Officer thereof.

Any Other Person: That person or by some person competent to act on his behalf.

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(Republished with Amendments by Team Taxguru)