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of <h1>Tax Return Signature Rules Expanded: Comprehensive Guidelines for Individuals and Companies Under Section 15A</h1> The amendment modifies section 15A of the Wealth-tax Act, 1957, expanding provisions for filing tax returns. It introduces detailed scenarios for individual and company tax return signatures, including provisions for individuals absent from India, mentally incapacitated, or unable to sign personally. For companies, it allows power of attorney representation, with specific provisions for companies being wound up or under government management. The amendment aims to provide flexible mechanisms for tax return verification.
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