WHO SHALL SIGN THE RETURN

The Income Tax Return should be signed by an Authorised Person before furnishing the Return and Name & Designation of the person signing the Return should also be written. But the question is who shall sign the Return?

Here is the Answer:-

IN CASE	RETURN TO BE SIGNED
1.       AN INDIVIDUAL  ·  OF AN INDIVIDUAL  ·  WHERE THE INDIVIDUAL IS ABSENT FROM INDIA  ·  WHERE INDIVIDUAL IS MENTALLY INCAPACITATED  ·  WHERE FOR ANY OTHER REASON INDIVIDUAL IS UNABLE TO SIGN	· BY AN INDIVIDUAL HIMSELF.    · *BY AN INDIVIDUAL HIMSELF OR           BY ANY OTHER PERSON DULY       AUTHORISED BY INDIVIDUAL.    · BY HIS LEGAL GUARDIAN OR ANY       PERSON COMPETENT TO ACT ON       THIS BEHALF.    · *BY ANY PERSON DULY       AUTHORISED BY AN INDIVIDUAL.
2.       A PARTNERSHIP FIRM  ·  OF A PARTNERSHIP FIRM  ·  THERE IS NO MANAGING DIRECTOR OR HE IS NOT ABLE TO SIGN	· BY THE MANAGING DIRECTOR.    · BY ANY PARTNER OF FIRM NOT BEING MINOR.
3.      A LIMITED LIABILTY PARTNERSHIP   · OF A LIMITED LIABILITY PARTNERSHIP  · WHERE THERE IS NO DESIGNATED PARTNER OR HE IS NOT ABLE TO SIGN	·   BY THE DESIGNATED PARTNER.    ·   BY ANY PARTNER THEREOF.
4.       HUF  · OF AN HUF   · IF KARTA IS ABSENT FROM INDIA OR HE IS MENTALLY INCAPACITATED	·  BY THE KARTA. ·  ·  BY ANY ADULT MEMEBER OF THE FAMILY.
5.       COMPANY   · OF A COMPANY      · IF THERE IS NO MANAGING    DIRECTOR OR HE IS UNABLE TO     SIGN  · OF NON-RESIDENT COMPANY  · OF A COMPANY BEING WOUND UP  · OF A COMPANY WHOSE MANAGEMENT HAS BEEN TAKEN OVER BY CENTRAL GOVERNMENT OR STATE GOVERNMENT	·  BY THE MANAGING DIRECTOR.    ·  BY ANY OTHER DIRECTOR.    ·  *BY THE PERSON DULY          AUTHORISED BY THE COMPANY.    ·  BY THE LIQUIDATOR.    ·  BY THE PRINCIPAL OFFICER THEREOF.
6.       POLITICAL PARTY  · OF POLITICAL PARTY	· BY THE CHIEF EXECUTIVE OFFICER OF THE PARTY.
7.       LOCAL AUTHORITY  · OF A LOCAL AUTHORITY	· BY THE PRINCIPAL OFFICER THEREOF.
8.       AOP OR BOI  ·  OF AOP OR BOI	· BY ANY MEMBER OR ANY PRINCIPAL OFFICER THEREOF.
9.       OTHER PERSON  · OF ANY OTHER PERSON	· BY THAT PERSON OR BY A PERSON COMPETENT TO ACT ON THIS BEHALF.

*The Person signing the Return should have a valid Power of Attorney authorised by the Individual or the Company as the case may be, which should be attached with the Return of Income. 

This Article has been Shared by Student of ICAI Palak Aggarwal. She Can be reached at aggarwal.palak2809@gmail.com

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