Signature requirements for wealth-tax returns: specified signatories and authorised representatives must sign and verify returns, with power of attorney attached. The provision prescribes who must sign and verify wealth-tax returns: individuals must sign personally or by authorised persons in cases of absence, incapacity, or inability, with a valid power of attorney attached where applicable; HUF returns are signed by the karta or another adult member if the karta is absent or incapacitated; companies' returns are signed by the managing director or a director, with nonresident companies able to use an authorised signatory by power of attorney; liquidators or principal officers sign where winding up or government management applies.