Who Can Verify and Sign the ITR: Under Section 140 of India’s Income Tax Act, the ITR filing is to be signed by the authorised person, whether on paper or signed digitally. The authorised persons are:
- Individual:Â the individual himself or by his guardian or any individual competent to act on the applicant’s behalf if the person is mentally incompetent. In case the individual is not present in India or because of any other reason, the individual is not able to sign and verify their return of income. Any third person who duly empowers the individual through valid Power of Attorney may sign on the individual’s behalf. In such a situation, a verified copy of the Power of Attorney must accompany the return.
- Hindu Undivided Family (HUF):Â By the Karta of the HUF, and if the person is absent from India or is mentally incapable, then any other member of such HUF not being minor.
- Firm:Â Managing Partner of the firm, and if there is no Managing Partner or the individual is not able to sign, then it can be performed by any of the partners of the firm, keeping a note that the person is not minor.
- Limited Liability Partnership (LLP):Â By designated partner and if there is no Designated Partner or the individual is unable to sign, then it can be performed by any of the partners of the LLP Company.
- Indian Company: By the managing director, if there is no managing director or the individual due to unavoidable reason is unable to sign, then it can be performed by any director.
- Foreign Company: An individual holding a power of attorney (POA) from the company, which must be attached with return.
- Wound up/Takeover by Govt.:Principal officer or Liquidator of the company or the individual who has been designated the receiver of assets of the company (Section 178(1))
- Local Authority: Principal Officer
- Political Party: Chief executive officer of such a party irrespective of the classification of the individual’s designation
- Association of Persons (AOP): By any member of the Association or the Principal Officer thereof.