Return signing authority clarified: authorised signatories and attached power of attorney required for wealth-tax returns. Amendment to section 15A specifies authorized signatories for wealth-tax returns: individuals themselves, authorised persons during absence, guardians for mentally incapacitated persons, and authorised persons when individuals cannot sign, requiring an attached power of attorney in certain cases. For companies, non-resident firms may use an attached power of attorney; if being wound up or under a receiver, the liquidator must sign; if management is taken over by government, the principal officer must sign and verify the return.
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Provisions expressly mentioned in the judgment/order text.
Return signing authority clarified: authorised signatories and attached power of attorney required for wealth-tax returns.
Amendment to section 15A specifies authorized signatories for wealth-tax returns: individuals themselves, authorised persons during absence, guardians for mentally incapacitated persons, and authorised persons when individuals cannot sign, requiring an attached power of attorney in certain cases. For companies, non-resident firms may use an attached power of attorney; if being wound up or under a receiver, the liquidator must sign; if management is taken over by government, the principal officer must sign and verify the return.
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