Persons authorised to verify Return of Income [Section 140] :
This section specifies the persons who are authorized to verify the return of income under section 139 of the Act.
| Assessee | Circumstance | Authorised Persons | |
| 1. | Individual | (i) In circumstances not covered under (ii), (iii) & (iv) below | – the individual himself |
| (ii) where he is absent from India | – the individual himself; or
– any person duly authorised by him in this behalf holding a valid power of attorney from the individual (Such power of attorney should be attached to the return of income) |
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| (iii) where he is mentally incapacitated from attending to his affairs | – his guardian; or
– any other person competent to act on his behalf |
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| (iv) where, for any other reason, it is not possible for the individual to verify the return | – any person duly authorised by him in this behalf holding a valid power of attorney from the individual (Such power of attorney should be attached to the return of income) | ||
| 2. | Hindu Undivided Family | (i) in circumstances not covered under (ii) and (iii) below | – the karta |
| (ii) where the karta is absent from India | – any other adult member of the HUF | ||
| (iii) where the karta is mentally incapacitated from attending to his affairs | – any other adult member of the HUF | ||
| 3. | Company | (i) in circumstances not covered under (ii) to (v) below | – the managing director of the Company |
| (ii)
(a) where for any unavoidable reason such managing director is not able to verify the return; or (b) where there is no managing Director |
– any director of the company
– any director of the company |
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| (iii) where the company is not resident in India | – a person who holds a valid power of attorney from such company to do so (such power of attorney should be attached to the return). | ||
| (iv)
(a) Where the company is being wound up (whether under the orders of a court or otherwise); or (b) where any person has been appointed as the receiver of any assets of the company |
– Liquidator
– Liquidator |
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| (v) Where the management of the company has been taken over by the Central Government or any State Government under any law | – the principal officer of the company | ||
| 4. | Firm | (i) in circumstances not covered under (ii) below | – the managing partner of the firm |
| (ii)
(a) where for any unavoidable reason such managing partner is not able to verify the return; or (b) where there is no managing partner. |
– any partner of the firm, not being a minor
– any partner of the firm, not being a minor |
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| 5. | LLP | (i) in circumstances not covered under (ii) below | Designated partner |
| (ii)
(a) where for any unavoidable reason such designated partner is not able to verify the return; or (b) where there is no designated partner. |
– any partner of the LLP
– any partner of the LLP |
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| 6. | Local authority | – | – the principal officer |
| 7. | Political party [referred to in section 139(4B)] | – | – the chief executive officer of such party (whether he is known as secretary or by any other designation) |
| 8. | Any other association | – | – any member of the association or the principal officer of such association |
| 9. | Any other person | – | – that person or some other person competent to act on his behalf. |