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of <h1>Signatories required to verify income-tax returns by taxpayer type: individuals, HUFs, companies, firms, LLPs, associations, political parties</h1> A return under the Income-tax Act must be verified by prescribed persons depending on the taxpayer's form: an individual by self or an authorized person (including guardian or power of attorney where absent or incapacitated, with the POA attached); a Hindu undivided family by the karta or an adult member; a company by its managing director or director/other prescribed person (or insolvency professional, liquidator or principal officer in specified circumstances; non-resident companies by an attorney with attached POA); a firm by the managing partner or another partner; an LLP by a designated partner or partner/other prescribed person; a local authority by its principal officer; a political party by its chief executive officer; associations or other persons by a member, principal officer or competent representative.
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