Self-reporting of tax bases.

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....nbsp;         (ii) a company;           (iii) an unincorporated body;           (iv) a non-profit organisation;           (v) a co-operative society;           (vi) a society other than a co-operative society;           (vii) a local authority;           (viii) a political party;           (ix) any person who intends to carry forward the loss or any part thereof in a....

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....hall be furnished in such form, verified in such manner and setting forth such other particulars, as may be prescribed.     (5) A person may, if he discovers any omission or any wrong statement in the return of tax bases furnished by him under sub-section (1) or under section 146, revise such return at any time before the expiry of one year from the end of the financial year in which the return was due or before the completion of the assessment, whichever is earlier.     (6) A person may furnish the return for any financial year at any time before the expiry of one year from the end of the financial year in which the return was due or before the completion of the assessment, whichever is earlier, if— ....

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....   Any other individual         (a) individual himself; or (b) any person duly authorised by a valid power of attorney by the individual in this regard, if the individual is not in India or for some other reason it is not possible for him to sign the return.     3       Hindu undivided family         (a) Karta of the family; or (b) any other adult member of the family if the Karta is not in India or is mentally incapacitated from attending to his affairs.     4   Company not being resident in India Any person who holds a valid power of attorney from the company to do so. 5 ....