Who Should  Sign or Varified The Return Of Income [Section-140]

The return under section 139 shall be verified:

(1) Varification of Return U/s 139 in the case of an 'Individual' —

1. by the individual himself; or
2. where he is absent from India, by the individual himself or by some person duly authorised by him on his behalf; or

3. where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf and

4. where, for any other reason it is not possible for the individual to verify the return, by any person duly authorised 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.

(2) Varification of Return U/s 139 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

2. where the Karta is mentally incapacitated from attending to his affairs;

(3) Varification of Return U/s 139 in the case of a 'Company' —

1. by the managing director thereof, or

2. 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 or

3. in the case of a company being wound up, by the liquidator or

4. in case of a company whose management has been taken over by the Central Government or the State Government, by the Principal Officer thereof.

However, if the company is non-resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so;

(4) Varification of Return U/s 139 in the case of a 'Firm' —

1. by the managing partner thereof, or

2. 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;

(5) Varification of Return U/s 139 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;

(6) Varification of Return U/s 139 in the case of a 'Local Authority (LA)'—

by the principal officer thereof;

(7) Varification of Return U/s 139 in the case of a 'Political Party (PP)'—

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

(8) Varification of Return U/s 139 in the case of 'Any Other Association (AOA)'—

by any member of the association or the principal officer;

(9) Varification of Return U/s 139 in the case of 'Any Other Person (AOP)'—

1. by that person or

2. by some person competent to act on his behalf.