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<h1>Tax Return Signing Rules Expanded: Self-Signature, POA, and Authorized Representatives Now Legally Recognized for Diverse Entities</h1> The amendment modifies section 140 of the Income-tax Act, specifying who can sign and verify tax returns for different entities. For individuals, it allows self-signing, authorization by a power of attorney when absent or unable to sign, and guardian representation for mentally incapacitated persons. For companies, it permits signing by a power of attorney holder, liquidator during winding up, or principal officer when government-managed. Political parties can have their chief executive officer sign returns.