Income tax return must be signed by the authorized person. Under section 140 of the Income Tax Act,1961 the Return form must be signed & verified by the authorized person according to the following chart:-
Case I - Individual
- - By himself
- - If individual is not in India at the time of filing then by the person duly authorized by him on his behalf.
- - If individual is lacking mentally to fill it, then it must be signed by his/her parent/guardian or any person who is adequate for it on his/her behalf.
- - If due to any other reason, individual is not in condition to do it, then it must be signed by a person duly authorized by him/her.
Case II - Company
- - By Managing Director of the company. Due to any reason if the managing director is not available then any of directors can sign on the return form
- - If company is a non-resident company, then it must be signed by that person who holds Power of Attorney for it
- - If company is on wind up, then by should be signed by liquidator
- - If Government undertaking company, then it should be signed by the officer authorized by the government for this
Case III - Firm
- - By authorized managing partner. Due to any reason if he is not available, then by any partners
Case IV - Local Authority
- - By its authorized head officer
Case V - Political Party
- - Chief Executive Officer or Secretary
Case VI - Association
- - Chief executive officer of the association or any member of association
*Note: All the income tax returns which are not filled completely or signed by an unauthorized person will be rejected. Return file will be approved only if it follows all the rule regulation of Income Tax Act 1961. Any type of wrong information may be the cause of rejection of return filing
