https://www.taxtmi.com/acts?id=51794 Section 265 specifies authorised verifiers for returns filed under section 263 by matching taxpayer categories to designated persons: individuals (self, guardian, competent person or authorised attorney); Hindu undivided families (karta or adult member); firms and LLPs (managing partner, designated partner or alternate partner/prescribed person); companies (managing director or alternate/prescribed person; non-resident by power of attorney; liquidator for winding up; principal officer where government takes over; insolvency professional in admitted insolvency); and principal officers or competent persons for local authorities, political parties, associations and other persons. en-us Thu, 14 Aug 2025 12:16:33 +0530 Wed, 03 Sep 2025 14:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51794 Section 265 specifies authorised verifiers for returns filed under section 263 by matching taxpayer categories to designated persons: individuals (self, guardian, competent person or authorised attorney); Hindu undivided families (karta or adult member); firms and LLPs (managing partner, designated partner or alternate partner/prescribed person); companies (managing director or alternate/prescribed person; non-resident by power of attorney; liquidator for winding up; principal officer where government takes over; insolvency professional in admitted insolvency); and principal officers or competent persons for local authorities, political parties, associations and other persons. Act-Rules Income Tax Thu, 14 Aug 2025 12:16:33 +0530 https://www.taxtmi.com/acts?id=51794