Return by whom to be signed

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ia, by the individual him self 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return : Provided further that, (a) where the company is being wound up, whether under the orders of the court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf ; and where for any other reason it is impossible for the individual to sign the return, by any person competent to act on his behalf;" 3. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 4. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-198 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X