Declaration requirements for undisclosed foreign assets under the Act: prescribed signatories, verification, and ban on duplicate declarations.

Section 62 requires declarations under section 59 to be made to the Principal Commissioner or the Commissioner in prescribed form and verified in the prescribed manner. It sets a hierarchical list of authorised signatories tailored to the declarant's legal status-individuals, guardians, karta or family members, company directors, managing partners or partners of firms, association members or principal officers, and other competent representatives. It also bars any person who has already made a declaration for an asset, or as a representative assessee for another's asset, from making any subsequent declaration in respect of the same asset, rendering any such further declaration void.

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