TaxTMI 
TaxTMI 
Return by whom to be verified
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....ferred 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 for this purpose]: 4[Provided that where the company is not resident in India, the....
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....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 such party (whether such chief executive officer is known as secretary or by any other designation);] (e) in the case of any other association, by any member of the ....
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....n 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.f. 01-10-2014 before it was read as, "signed and verified" 12. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 before it was read as, "sign and verify" 13. Substituted vide Section 50 of the Finance (No. 2) Act 2014 w.e....