Section 140 - Return by whom to be verified

Verification of income-tax returns: specifies authorised persons required to verify returns for individuals, companies, firms and other entities.

Section 140 prescribes who may verify an income-tax return under section 139 (and section 115WD): individuals must verify their own returns or have them verified by an authorised person holding a valid power of attorney when absent or otherwise unable; HUF returns by the karta or another adult member if the karta is absent or incapacitated; companies' returns by the managing director or, if unavailable, by a director or prescribed person, with special rules for non-resident companies, winding up, government takeover, and admitted corporate insolvency where the insolvency professional verifies; firms, LLPs, local authorities, political parties, associations and other persons have designated verifying officers or authorised representatives.