Amendment of section 15A

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Full Text of the Document

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....himself; (ii) where he is absent from India, by the individual him- self or by some person duly authorised by him in this behalf; (iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and (iv) where, for any other reason, it is not possible for the individual to sign the return, by any ....