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RETURN BY WHOM TO BE VERIFIED UNDER SECTION 140

Income Tax - Return of Income and Assessment Procedure - 08 - RETURN BY WHOM TO BE VERIFIED (VERIFIED INSTEAD OF SIGNED w.e.f. A.Y. 1-10-2014) [Section 140] The return under section 139 shall be verified:- In The Case Of An Individual- (i) by the individual himself; or (ii) where he is absent from India, by the individual himself or by some person duly authorized by him on his behalf; or (iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any other person c .....

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e agent holds a valid power of attorney. In The Case of a Hindu Undivided Family- Only by the Karta. However, in the following two cases it can be signed by any other adult member of the family: Where the karta is absent from Indian; or Where the Karta is mentally incapacitated from attending to his affairs; In The Case of a Company- (i) by the managing director thereof, or (ii) where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is n .....

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e for any unavoidable reason, such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor; In The Case of a Limited Liability Partnership- By the designated partner thereof or where for any unavoidable reason such designated partner is not able to sign and verify the return or where there is no designated partner as such, by any partner thereof; In The Case of a Local Authority- By the principal officer .....

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