Signature requirements for tax returns: designated company directors or firm partners clarified as authorised signatories under amended provisions. The amendment substitutes clauses to provide that the managing director shall sign and verify a company's return, with any director permitted if the managing director is unavailable; and that the managing partner shall sign and verify a firm's return, with any non-minor partner permitted if the managing partner is unavailable or absent.
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.
Signature requirements for tax returns: designated company directors or firm partners clarified as authorised signatories under amended provisions.
The amendment substitutes clauses to provide that the managing director shall sign and verify a company's return, with any director permitted if the managing director is unavailable; and that the managing partner shall sign and verify a firm's return, with any non-minor partner permitted if the managing partner is unavailable or absent.
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