Verification of income-tax returns replaces signing requirement; returns need only be verified from October 1, 2014. Amendment replaces the statutory requirement to sign income tax returns with a requirement to verify them, substituting 'verified' for 'signed' and replacing occurrences of 'signed and verified' and 'sign and verify' with 'verified', including specific substitutions in clause (a) and its proviso; the change dispenses with signing as a condition and leaves verification as the sole authentication mechanism for returns, effective 1 October 2014.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Verification of income-tax returns replaces signing requirement; returns need only be verified from October 1, 2014.
Amendment replaces the statutory requirement to sign income tax returns with a requirement to verify them, substituting "verified" for "signed" and replacing occurrences of "signed and verified" and "sign and verify" with "verified", including specific substitutions in clause (a) and its proviso; the change dispenses with signing as a condition and leaves verification as the sole authentication mechanism for returns, effective 1 October 2014.
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