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.

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.

Local Authority : By the Principal Officer.

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

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0 responses to “Income Tax Return – Who can verify and sign?”

  1. Neha Gaur says:

    This is as per which section of the Income Tax Act, 1961.

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