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Who can verify and sign the ITR

Table of Contents

The ITR is to be signed by the authorised person whether on paper or digitally signed by virtue of Section 140 of Income Tax Act. The person authorised are

  1. Individual
  • individual himself
  • by his guardian or any person competent to act on his behalf if he is mentally incapable
  • In case the individual is absent from India or because of any other reason he is not able to sign and verify his return of income, then any person duly empowered by him through valid Power of Attorney may sign on his behalf. In such a case, a certified copy of the Power of Attorney must accompany the return.
  1. Hindu Undivided Family (HUF)
  • Karta
  • If karta is absent from India or is mentally incapable then by any other member of such HUF not being minor
  1. Firm
  • Managing Partner of the firm
  • If there is no Managing Partner or he/she is not able to sign, then by any of the partner of the firm not being minor.
  1. Limited Liability Partnership (LLP)
    • By designated partner
    • If there is no Designated Partner or he/she is not able to sign, then by any of the partner of the LLP.
  1. Company
  • Resident: Managing director, if there is no managing director or he is unable to sign due to unavoidable reason, then by any director
  • Non-resident: A person holding power of attorney (POA) from the company, which should be attached with return.
  • Wound up/Takeover by Govt. : Liquidator or Principal officer as the case may be
  1. Local Authority – Principal Officer
  2. Association of Persons (AOP) – By any member of the Association or the Principal Officer thereof.

 

Prateek Agarwal

Prateek Agarwal is a Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He writes mainly about GST and Finance.

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