Person authorized to verify return depends upon type of assessee as mentioned below

 

Individual

Normal Cases - Individual himself

When he is absent from India-Individual or Authorized Person holding Power of Attorney

When he is mentally unwell-Guardian or Any other comptent person 

Other reasons due to which not able to file-  Authorized Person holding Power of Attorney

 

HUF

Normal Cases-Karta

When he is absent from India- Any other adult member

When he is mentally unwell-  Any other adult member

Other reasons due to which not able to file-   Authorized Person holding Power of Attorney

 

Company

Normal Cases- Managing Director

If MD not able to verify- Any director

If no MD- Any director

If company wound up- Liquidator

If management of company taken over by Central Govt/State Govt- Principal Officer of Company

If company is non resident-  Authorized Person holding Power of Attorney

 

Firm (Partnership Firm)

Normal Cases- Managing Partner(MP)

If MP not able to verify- Any Partner (not being minor)

If no MP- Any Partner (not being minor)

 

LLP (Limited Liability Partnership)

Normal Cases- Designated Partner(DP)

If DP not able to verify- Any Partner

If no DP- Any Partner

 

Local Authority-

By Principal Officer

 

Political Party

Chief executive officer of party – He may be called secretary or any other designation

 

Any other Association

Any member of association

or

Principal Officer of such association

 

Any other person

That person or Any other competent person

  1. Income Tax
  2. Return of Income
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About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.