https://www.taxtmi.com/acts?id=2881 Section 29 details authorised signatories for VAT returns-individuals or authorised representatives, Karta or adult family member for HUFs, principal officer for companies and local authorities, non-minor partners for firms, members for associations, trustees for trusts, and competent persons for others-and states that returns signed by unauthorised persons are treated as not furnished. The Commissioner may mandate electronic filing with digital signatures or other electronic identification for specified dealers by notification; digital signatures as defined under the Information Technology Act are treated as valid signatures under this Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Jul 2016 11:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2881 Section 29 details authorised signatories for VAT returns-individuals or authorised representatives, Karta or adult family member for HUFs, principal officer for companies and local authorities, non-minor partners for firms, members for associations, trustees for trusts, and competent persons for others-and states that returns signed by unauthorised persons are treated as not furnished. The Commissioner may mandate electronic filing with digital signatures or other electronic identification for specified dealers by notification; digital signatures as defined under the Information Technology Act are treated as valid signatures under this Act. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2881