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Manner of declaration.

Section 186 - Act - THE INCOME DECLARATION SCHEME , 2016 - Finance Act - Section 186 - 186. (1) A declaration under section 183 shall be made to the Principal Commissioner or the Commissioner and shall be in such form and be verified in such manner, .....

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behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) where the declarant is a Hindu undivided family, by the Karta, and where the Karta is .....

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r is not able to sign the declaration or where there is no managing director, by any director thereof; (d) where the declarant is a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign t .....

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