Signing authority for tax returns expanded to authorised persons and powers of attorney, with special rules for non-resident companies. Amendment clarifies authorised signatories for gift-tax returns: individuals may sign personally or through persons holding a valid power of attorney (attached to the return), guardians or competent persons may sign for mentally incapacitated individuals, and authorised persons may sign where the individual cannot. For companies, a person holding a valid power of attorney may sign for non-resident companies (attached to the return); where a company is wound up the liquidator must sign, and where government control exists the principal officer must sign.
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Provisions expressly mentioned in the judgment/order text.
Signing authority for tax returns expanded to authorised persons and powers of attorney, with special rules for non-resident companies.
Amendment clarifies authorised signatories for gift-tax returns: individuals may sign personally or through persons holding a valid power of attorney (attached to the return), guardians or competent persons may sign for mentally incapacitated individuals, and authorised persons may sign where the individual cannot. For companies, a person holding a valid power of attorney may sign for non-resident companies (attached to the return); where a company is wound up the liquidator must sign, and where government control exists the principal officer must sign.
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