Verification of income tax returns: designated officers or authorised representatives must verify returns according to entity type. Clause 265 specifies who must verify a return of income for each category of assessee: individuals verify their own returns or, if incapacitated or unable, a guardian, competent person or attorney may verify; the karta verifies HUF returns; companies' returns are verified by managing directors, directors, prescribed persons, attorneys, liquidators, principal officers or insolvency professionals as applicable; firms and LLPs by managing or designated partners or other partners; local authorities, political parties, associations and other persons by their principal officers, CEOs, members or competent representatives.
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: designated officers or authorised representatives must verify returns according to entity type.
Clause 265 specifies who must verify a return of income for each category of assessee: individuals verify their own returns or, if incapacitated or unable, a guardian, competent person or attorney may verify; the karta verifies HUF returns; companies' returns are verified by managing directors, directors, prescribed persons, attorneys, liquidators, principal officers or insolvency professionals as applicable; firms and LLPs by managing or designated partners or other partners; local authorities, political parties, associations and other persons by their principal officers, CEOs, members or competent representatives.
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