Different persons are responsible for signing and verifying the Income-tax Return depending on the status of the Assessee. The Return of Income shall be signed and verified as under:
(a) INDIVIDUAL — by the individual himself/herself;
Provided that where he/she is absent from India, by the individual himself/herself or by some person duly authorised by him/her in this behalf;
Provided that, where he/she is mentally incapacitated from attending to his/her affairs, by his/her guardian or any other person competent to act on his/her behalf; and
Provided that, where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him/her in this behalf:
Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;
(b) HINDU UNDIVIDED FAMILY (HUF) — by the 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) COMPANY — by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof:
Provided that where the company is not resident in India, 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, where the company is being wound up, whether under the orders of a court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178;
Provided that where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be signed and verified by the principal officer thereof;
(d) FIRM — by the managing partner thereof, or where 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;
(e) LOCAL AUTHORITY — by the principal officer thereof;
(f) POLITICAL PARTY referred to in sub-section (4B) of section 139 — by the chief executive officer of such party (whether such chief executive officer is known as secretary or by any other designation);
(g) ANY OTHER ASSOCIATION — by any member of the association or the principal officer thereof;
AND
(h) ANY OTHER PERSON — by that person or by some person competent to act on his/her behalf.
