Declaration requirements: prescribed form, verification, and authorised signatories; duplicate declarations are prohibited. Declarations to the Commissioner must be in the prescribed form and verified in the prescribed manner, and must be signed by authorised persons according to the declarant's legal form (individual, HUF, company, firm, association or other person). Individuals may sign personally or through authorised agents or guardians; specified office holders sign for companies, firms and associations, with substitutes allowed where those officers are unavailable. A person who has made a declaration for his own income or as representative assessee for another may not make any further declaration in respect of the same income or person; any subsequent declaration is void.
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.
Declaration requirements: prescribed form, verification, and authorised signatories; duplicate declarations are prohibited.
Declarations to the Commissioner must be in the prescribed form and verified in the prescribed manner, and must be signed by authorised persons according to the declarant's legal form (individual, HUF, company, firm, association or other person). Individuals may sign personally or through authorised agents or guardians; specified office holders sign for companies, firms and associations, with substitutes allowed where those officers are unavailable. A person who has made a declaration for his own income or as representative assessee for another may not make any further declaration in respect of the same income or person; any subsequent declaration is void.
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