Amendment status not verified — confirm the current text below against the official source.
(1) Every return under this Chapter shall be signed and verifidd- (a) in thecase ofan individual, by the individual himself, and where the individual is absent 6om India, either by the individual or by some personduly authorised by him in this behalfand 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) in the case of a Hindu undivided family, by a 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; (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 thereof, not being a minor; (e) in the case of any other association, by any member of the association or persons; V) in thecase of a trust, by the trustee or any trustee; and -24- SERIES - I No. : 05 DATED 1sTH AUGUST, 2005. (g) in the case of any other person, by some person competent to act on his behalf. (2) For the purposes of this section ,- (a) the expression "principal officer" shall have the meaning assigned to it under clause (351of section 2 of the Income-tax Act, 1961; (b) any rehrrn signed by a person, who is not authorised under this section, to sign and verify the return, shall be treated as if no return has been furnished. CHAPTER VI