https://www.taxtmi.com/acts?id=50669 Amendment to section 140 specifies authorised signatories for tax returns: individuals may sign their own returns or designate an authorised person by attached power of attorney, guardians may sign for mentally incapacitated persons, and other authorised persons may sign where the individual cannot. For companies, a non resident may use a signatory holding an attached power of attorney; if wound up or a receiver appointed the liquidator must sign; where government has taken over management the principal officer must sign. Political parties' returns may be signed by their chief executive officer. en-us Mon, 14 Apr 2025 17:36:37 +0530 Mon, 14 Apr 2025 17:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50669 Amendment to section 140 specifies authorised signatories for tax returns: individuals may sign their own returns or designate an authorised person by attached power of attorney, guardians may sign for mentally incapacitated persons, and other authorised persons may sign where the individual cannot. For companies, a non resident may use a signatory holding an attached power of attorney; if wound up or a receiver appointed the liquidator must sign; where government has taken over management the principal officer must sign. Political parties' returns may be signed by their chief executive officer. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:36:37 +0530 https://www.taxtmi.com/acts?id=50669