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Return by Whom To be Verified or signed-Section 140

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Return by Whom To be Verified/signed-Section 140

The return under section 139 shall be verified—

Assessee Verfication and Signature
Individual (i)  by the individual himself;

(ii)  where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf;

(iii)  where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and

(iv)  where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf:

Note In a case referred to in point (ii) or (iv) above, the person verifying the return holds a valid power of attorney from the individual to do so, which shall be attached to the return (First Proviso)

HUF by the karta, and, where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

E  Adult member may be male or female.

Company by the managing director thereof, or

where for any unavoidable reason such managing director is not able to verify the return, or where there is no managing director, by any director thereof.

 

Non-resident company – where the company is not resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return. (First Proviso)

Second Proviso

(a)   Company under liquidation where the company is being wound up, whether under the orders of a court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be verified by the liquidator referred to in sub-section (1) of section 178;

(b)   Management takeover by Govt. where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be verified by the principal officer thereof;

 

Firm by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor;

 

Limited Liability Partnership by the designated partner thereof, 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;
Local Authority by the principal officer thereof
Political Party by the chief executive officer of such party (whether such chief executive officer is known as secretary or by any other designation)
Any other association by any member of the association or the principal officer thereof
Any other person by that person or by some person competent to act on his behalf
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