Section 14A:
Return by whom to be signed.
1The return made under section 13 or section 14 shall be
signed and verified—
2
(a) in the case of an individual,—
(i) by the individual himself ;
(ii) where he is absent from India, by the individual himself or by some person duly
authorised by him in this behalf ;
(iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any
other person competent to act on his behalf ; and
(iv) where, for any other reason, it is not possible for the individual to sign the return, by any
person duly authorised by him 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) in the case of a Hindu undivided family, 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 ;
3
(c) in the case of a 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 :
4
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,—
(a) where the company is being wound up, whether under the orders of the 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 of the Income-tax Act ;
(b) 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) in the case of a 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) in the case of any other association, by any member of the association or the principal
officer thereof ; and
(f) in the case of any other person, by that person, or by some person competent to act on his
behalf.
Notes:
1. Ins. by Act 53 of 1962, s. 11 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 168, for clause (a) (w.e.f. 1-4-1989).
3. Subs. by Act 41 of 1975, s. 111, for clauses (c) and (d) (w.e.f. 1-4-1976).
4. The provisos added by Act 4 of 1988, s. 168 (w.e.f. 1-4-1989).