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<h1>Gift Tax Return Signing Requirements: Section 14A Amendment Specifies Four Scenarios for Individuals and Special Provisions for Companies</h1> The amendment to section 14A of the Gift-tax Act modifies provisions regarding who may sign and verify gift tax returns. For individuals, it specifies four scenarios: self-signing, authorization during absence from India, guardian signing in cases of mental incapacitation, and delegation in other circumstances preventing personal signing. Power of attorney documentation must be attached in relevant cases. For companies not resident in India, a person with valid power of attorney may sign. Additional provisions address companies under liquidation (liquidator must sign), companies under receivership, and companies under government management (principal officer must sign).