Return by whom to be verified.

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.....No. Person furnishing return of income To be verified A B C 1. An individual. (i) By the individual himself; (ii) where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; (iii) where, for any other reason, it is not possible for the individual to verify the return, by any person ....

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.... orders of the Court or otherwise, or where any person has been appointed as receiver of any assets of the company. By the liquidator as referred to in section 322(1). 6. A company whose management has been taken over by the Central Government or any State Government under any law. By the principal officer of the company. 7. A company, for which application seeking corporate inso....

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....ership; (ii) where the designated partner of the limited liability partnership is not able to verify the return due to any unavoidable reason, or where there is no designated partner, by any partner of the limited liability partnership or any other person as may be prescribed for verifying the return. 10. A local authority. By the principal officer of the local authority. 11. A p....