Section 140:
Return by whom to be verified.
1The return 2
under section 115WD or section 139 shall be
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verified—
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(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 5
verify 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 6
verifying
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;
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(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 8
verifythe return, or where there is no managing
director, by any director thereof:
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Provided that where the company is not resident in India, the return may be 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 a court or otherwise,
or where any person has been appointed as the receiver of any assets of the company, the return
shall be 10
verified by the liquidator referred to in sub-section (1) of section 178;
(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 10
verified by the
principal officer thereof 11
or;
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(c) where in respect of a company, an application for corporate insolvency resolution
process has been admitted by the Adjudicating Authority under section 7 or section 9 or section
10 of the Insolvency and Bankruptcy Code, 2016, the return shall be verified by the insolvency
professional appointed by such Adjudicating Authority.
Explanation.––For the purposes of this clause the expressions “insolvency professional” and
“Adjudicating Authority” shall have the respective meanings assigned to them in clause (18) of
section 3 and clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016;
(cc) in the case of a firm, by the managing partner thereof, or where for any unavoidable
reason such managing partner is not able to 8
verify the return, or where there is no managing
partner as such, by any partner thereof, not being a minor;
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(cd) in the case of a limited liability partnership, by the designated partner thereof, or where
for any unavoidable reason such designated partner is not able to 8
verify the return, or where
there is no designated partner as such, by any partner thereof;
(d) in the case of a local authority, by the principal officer thereof;
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(dd) in the case of a 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);
(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. Subs. by Act 25 of 2014, s. 50, for “signed” (w.e.f. 1-10-2014).
2. Subs. by Act 18 of 2005, s. 42, for “under section 139” (w.e.f. 1-4-2006).
3. Subs. by Act 25 of 2014, s. 50, for “signed and verified” (w.e.f. 1-10-2014).
4. Subs. by Act 4 of 1988, s. 44, for clause (a) (w.e.f. 1-4-1989).
5. Subs. by Act 25 of 2014, s. 50, for “sign” (w.e.f. 1-10-2014).
6. Subs. by s. 50, ibid., for “signing” (w.e.f. 1-10-2014).
7. Subs. by Act 41 of 1975, s. 40, for clauses (c) and (d) (w.e.f. 1-4-1976).
8. Subs. by Act 25 of 2014, s. 50, for “sign and verify” (w.e.f. 1-10-2014).
9. Added by Act 4 of 1988, s. 44 (w.e.f. 1-4-1989).
10. Subs. by Act 25 of 2014, s. 50, for “signed and verified” (w.e.f. 1-10-2014).
11. Ins. by Act 13 of 2018, s. 45 (w.e.f. 1-4-2018).
12. Ins. by Act 33 of 2009, s. 54 (w.e.f. 1-4-2010).
13. Ins. by Act 4 of 1988, s. 44 (w.e.f. 1-4-1989).