Income Tax Act, 1961
Section 5: Subs. by Act 4 of 1988, s. 44, for clause (a) (w.e.f. 11989).
5. Subs. by Act 4 of 1988, s. 44, for clause (a) (w.e.f. 11989).
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(iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any
other person competent to act on his behalf; and
(iv) where, for any other reason, it is not possible for the individual to 1[verify] the return, by
any person duly authorised by him in this behalf:
Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person 2[verifying]
the return holds a valid power of attorney from the individual to do so, which shall be attached to
the return;]
(b) in the case of a Hindu undivided family, by the karta, and, where the karta is absent from
India or is mentally incapacitated from attending to his affairs, by any other adult member of such
family;
3[(c) in the case of a company, by the managing director thereof, or where for any unavoidable
reason such managing director is not able to 4[verify]the return, or where there is no managing
director, by any director thereof:
5[Provided that where the company is not resident in India, the return may be verified by a person
who holds a valid power of attorney from such company to do so, which shall be attached to the
return:
Provided further that,—
(a) where the company is being wound up, whether under the orders of a court or otherwise,
or where any person has been appointed as the receiver of any assets of the company, the return
shall be 6[verified] by the liquidator referred to in sub-section (1) of section 178;
(b) where the management of the company has been taken over by the Central Government or
any State Government under any law, the return of the company shall be 6[verified] by the
principal officer thereof 7[or];]
7[(c) where in respect of a company, an application for corporate insolvency resolution
process has been admitted by the Adjudicating Authority under section 7 or section 9 or section
10 of the Insolvency and Bankruptcy Code, 2016, the return shall be verified by the insolvency
professional appointed by such Adjudicating Authority.
Explanation.––For the purposes of this clause the expressions “insolvency professional” and
“Adjudicating Authority” shall have the respective meanings assigned to them in clause (18) of
section 3 and clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016;]
(cc) in the case of a firm, by the managing partner thereof, or where for any unavoidable
reason such managing partner is not able to 4[verify] the return, or where there is no managing
partner as such, by any partner thereof, not being a minor;
8[(cd) in the case of a limited liability partnership, by the designated partner thereof, or where
for any unavoidable reason such designated partner is not able to 4[verify] the return, or where
there is no designated partner as such, by any partner thereof;]
(d) in the case of a local authority, by the principal officer thereof;]
9[(dd) in the case of a political party referred to in sub-section (4B) of section 139, by the
chief executive officer of such party (whether such chief executive officer is known as secretary
or by any other designation);]
(w.e.f. 11989).
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where he is mentally incapacitated from attending to his affairs, by his guardian or any
other person competent to act on his behalf; and
where, for any other reason, it is not possible for the individual to 1[verify] the return, by
any person duly authorised by him in this behalf:
Provided that in a case referred to in sub-clause
or sub-clause
in the case of a Hindu undivided family, by the karta, and, where the karta is absent from
India or is mentally incapacitated from attending to his affairs, by any other adult member of such
family;
3[
in the case of a company, by the managing director thereof, or where for any unavoidable
reason such managing director is not able to 4[verify]the return, or where there is no managing
director, by any director thereof:
5[Provided that where the company is not resident in India, the return may be verified by a person
who holds a valid power of attorney from such company to do so, which shall be attached to the
return:
Provided further that,—
where the company is being wound up, whether under the orders of a court or otherwise,
or where any person has been appointed as the receiver of any assets of the company, the return
shall be 6[verified] by the liquidator referred to in sub-section
of section 178;
where the management of the company has been taken over by the Central Government or
any State Government under any law, the return of the company shall be 6[verified] by the
principal officer thereof 7[or];]
7[
where in respect of a company, an application for corporate insolvency resolution
process has been admitted by the Adjudicating Authority under section 7 or section 9 or section
10 of the Insolvency and Bankruptcy Code, 2016, the return shall be verified by the insolvency
professional appointed by such Adjudicating Authority.
Explanation.––For the purposes of this clause the expressions “insolvency professional” and
“Adjudicating Authority” shall have the respective meanings assigned to them in clause
of
section 3 and clause
of section 5 of the Insolvency and Bankruptcy Code, 2016;]
in the case of a firm, by the managing partner thereof, or where for any unavoidable
reason such managing partner is not able to 4[verify] the return, or where there is no managing
partner as such, by any partner thereof, not being a minor;
8[
in the case of a limited liability partnership, by the designated partner thereof, or where
for any unavoidable reason such designated partner is not able to 4[verify] the return, or where
there is no designated partner as such, by any partner thereof;]
in the case of a local authority, by the principal officer thereof;]
9[
in the case of a political party referred to in sub-section
of section 139, by the
chief executive officer of such party (whether such chief executive officer is known as secretary
or by any other designation);]