Return by whom to be signed

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....sp;         (i)  by the individual himself ;                 (ii) where he is absent from India, by the individual him­self or by some person duly authorised by him in this behalf ;              &nbsp....

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....s absent from India or is mentally incapac­itated from attending  to his affairs, by any other adult member of such family ; and           ^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 sign and verify the return or where there is no manag....

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....ement of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be signed and verified by the principal officer thereof.]       ------------------------- Notes:- 1. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. Substituted for the following by the Direct Tax Laws (A....