Return by whom to be verified

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orised by him in this behalf: Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person ^16[verifying] the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;] (b) in the case of a Hindu undivided family, by the karta, and, where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; ^3[(c) in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to ^12[verify] the return, or where there is no managing director, by any director thereof ^19[or any other person, as may be prescribed f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r where for any unavoidable reason such managing partner is not able to ^13[verify] the return, or where there is no managing partner as such, by any partner thereof, not being a minor; ^6[(cd) in the case of a limited liability partnership, by the designated partner thereof, or where for any unavoidable reason such designated partner is not able to ^14[verify] the return, or where there is no designated partner as such, by any partner thereof ^20[or any other person, as may be prescribed for this purpose].] (d) in the case of a local authority, by the principal officer thereof;] ^5[(dd) in the case of a political party referred to in sub-section (4B) of section 139, by the chief executive officer of suc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. Inserted vide Section 54 of the Finance (No.2) Act, 2009 w.e.f. 01-04-2010 7. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 before it was read as, "signed" 8. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 before it was read as, "signed and verified" 9. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 before it was read as, "signed and verified" 10. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 before it was read as, "signed and verified" 11. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.....