Verification of income tax returns: designated officers or authorised representatives must verify returns according to entity type.

Clause 265 specifies who must verify a return of income for each category of assessee: individuals verify their own returns or, if incapacitated or unable, a guardian, competent person or attorney may verify; the karta verifies HUF returns; companies' returns are verified by managing directors, directors, prescribed persons, attorneys, liquidators, principal officers or insolvency professionals as applicable; firms and LLPs by managing or designated partners or other partners; local authorities, political parties, associations and other persons by their principal officers, CEOs, members or competent representatives.

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