Amendment status not verified — confirm the current text below against the official source.
Signing returns (1) Every return under this Chapter shall be signed and verified - (a) in the case of an individual, by the individual himself, and where the individual is absent from lndia either by the individual or by some person duly authorised by him in this 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 this behalf; (b) in the case of a Hindu undivided family, by a Karta and where the Karta is absent from lndia or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company or local authority, by the principal officer thereof ; (d) in the case of a firm, by any partner there of not being a minor; (e) in the case of any other association, by any member of the association or persons; and (f) in the case of a trust, by the trustee or any trustee; add (g) in the case of any person, by some person competent to act on his behalf. (2 For the purposes of sub-section (1) the expression "principal office' shall have the meaning assigned to it under section 2(35) of the income Tax Act, 1961 (5 of 1961). (3) For the purposes of this Act, any return signed by a person who is not authorized under sub- section (1) shall be treated as if no return has been furnished. CHAPTER VI. ASSESSMENTAND PAYMENT OF TAX, INTEREST AND PENALTI ES AND MAKING REFUNDS