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
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