Declaration under Income Declaration Scheme requires prescribed form and authorised signatories; duplicate declarations are void.

A declaration under the Income Declaration Scheme must be made to the Principal Commissioner or Commissioner in the prescribed form and verified as prescribed. Signature rules vary by category of declarant - individuals (or authorised representative/guardian), HUF (Karta or adult member), companies (managing director or director), firms (managing partner or partner), associations (member or principal officer) and others (self or competent representative). A person who has made a declaration for his own income or as representative assessee cannot make another such declaration; any subsequent declaration is void.

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