Return of Income by whom to be Verified [Section 140]

 The return under section 139 shall be verified:

(a)        in the case of an individual —

(i)         by the individual himself; or

(ii)        where he is absent from India, by the individual himself or by some person duly authorized by him on his behalf; or

1. where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf and
2. where, for any other reason it is not possible for the individual to verify the return, by any person duly authorized by him in this behalf.

In case of (ii) and (iv) above, the person verifying the return should hold a valid power of attorney from the individual to do so, which shall be attached to the return.

Except in cases mentioned in clause (ii), (iii) or (iv) above, the return of income must be verified by individual personally and not by his agent even if the agent holds a valid power of attorney.

(b)        in the case of a Hindu Undivided Family (HUF)  —

only by the Karta.

However, in the following two cases it can be verified by any other adult member of the family:

1. where the Karta is absent from India; or

(ii)        where the Karta is mentally incapacitated from attending to his affairs:

(c)         in the case of a Company —

(i)         by the managing director thereof, or

(ii)        where for any unavoidable reason such managing director is not able to verify the return, or where there is no managing director, by any director thereof.

(d)        in the case of a Firm —

(i)         by the managing partner thereof, or

(ii)        where for any unavoidable reason, such managing partner is not able to 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 a Limited Liability Partnership (LLP) —

by the designated partner thereof or where for any unavoidable reason such designated partner is not able to verify the return or where there is no designated partner as such, by any partner thereof;

(f)        in the case of a Local Authority ' —

by the principal officer thereof;

(g)        in the case of a Political Party —

by the chief executive officer of such party (whether such Chief Executive Officer is known as Secretary or by any other designation);

(h)       in the case of any other association —

by any member of the association or the principal officer;

(I)         in the case of any other person —

(i)         by that person or

(ii)        by some person competent to act on his behalf.