Signing returns

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....ia, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;           (b)  in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is ....

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....ioner may by notification in the official gazette, require any dealer or class of dealers to file the returns only through electronic mode appending digital signatures or any other electronic identification process and with effect from such date as may be specified therein. ]      Explanation 1.-      For the purposes of this section the expression "....