Return verification: Board may prescribe other persons to verify company and LLP income-tax returns under section 140. Clauses (c) and (cd) of section 140 are amended to empower the Board to specify by rules any other person to verify returns filed under section 115WD or section 139 in the case of a company and a limited liability partnership, supplementing the existing verification by directors or partners.
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.
Return verification: Board may prescribe other persons to verify company and LLP income-tax returns under section 140.
Clauses (c) and (cd) of section 140 are amended to empower the Board to specify by rules any other person to verify returns filed under section 115WD or section 139 in the case of a company and a limited liability partnership, supplementing the existing verification by directors or partners.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.