Section-140 : Income Tax Return by Whom to be Signed / Verified (w.e.f. 01-10-2014)









When absent from India; mentally incapacitated; for
any other reason he is not able to sign/verify
(w.e.f. 01-10-2014).
His guardian or any other person competent to act on his behalf duly authorised by him.


H.U.F. (Hindu Undivided Family)
Where Karta is absent from India or is mentally incapacitated.
Any other adult member of the famil:


(i) Company
(ii) Where M.D. is unable to sign/verify (w.eJ. 01.10.20141
or where there is no M.D.
(iii) When company is not resident in India
(iv) When the company is in liquiduation
(v) When the company’s management is taken over by the Central/State Government
Managing Director Any other Director
Any person who holds a valid Power
of Attorney from the company.
The liquidator
The Principal Officer.


Partnership firm
Limited Liability Partnership
Managing partner or any other part ner not being a minor. Designated partner


Local Authority

Principal Officer.


Political Party

Chief Executive Officer.


Association of Persons

Any member or Principal Officer


Any other person

That person or some other person who is competent to sign/verify (w.e.f. 01.10.2014).
Sec. 143(3) : Scrutiny Assessments by Income Tax Department
“Penalties” Under Income Tax Act. 1956
How is a Search Operation Conducted by Income Tax Department ?
Surveys for Checking Ostentatious Expenditure
Surveys for Enforcing Compliance with Provisions of TDS
“Summon” U/s 131 of Income Tax Act.
Investigation by Income Tax Department:
Appellate Authorities of Income Tax Department
Power to Call for Information U/s Sec. 133(6) of Income Tax Act.
Specific Surveys U/s 133A(1) of Income Tax Act.
Types Of Income Subject To TDS [Deduction Of Tax At Source]
Pre-Requisite For Claiming Income Tax Refund
Benefits of Filing Income Tax Returnsn
Section-139(9): Defective Tax Return
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