https://www.taxtmi.com/acts?id=19917 Section 62 requires declarations under section 59 to be made to the Principal Commissioner or the Commissioner in prescribed form and verified in the prescribed manner. It sets a hierarchical list of authorised signatories tailored to the declarant's legal status-individuals, guardians, karta or family members, company directors, managing partners or partners of firms, association members or principal officers, and other competent representatives. It also bars any person who has already made a declaration for an asset, or as a representative assessee for another's asset, from making any subsequent declaration in respect of the same asset, rendering any such further declaration void. en-us Fri, 03 Jul 2015 18:22:46 +0530 Wed, 05 Nov 2025 17:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19917 Section 62 requires declarations under section 59 to be made to the Principal Commissioner or the Commissioner in prescribed form and verified in the prescribed manner. It sets a hierarchical list of authorised signatories tailored to the declarant's legal status-individuals, guardians, karta or family members, company directors, managing partners or partners of firms, association members or principal officers, and other competent representatives. It also bars any person who has already made a declaration for an asset, or as a representative assessee for another's asset, from making any subsequent declaration in respect of the same asset, rendering any such further declaration void. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:22:46 +0530 https://www.taxtmi.com/acts?id=19917