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of <h1>Section 29 of Delhi VAT Act: Who Can Sign Tax Returns for Individuals, Companies, and Trusts?</h1> Section 29 of the Delhi Value Added Tax Act, 2004 mandates that all returns must be signed and verified by specific individuals depending on the entity type. For individuals, the person themselves or an authorized representative may sign. In the case of Hindu Undivided Families, the Karta or an adult member signs. Companies and local authorities require the principal officer's signature, while firms need a partner's signature. Associations and trusts require a member or trustee to sign. Returns signed by unauthorized individuals are invalid. The Commissioner may require electronic filing with digital signatures for certain dealers.
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