30 October 2013
Sir actually i read in a book that the signatory in case of individual not in India for the purpose of Sec 140 is "Assessee or authorized power agent"...
My first query is meaning of authorised power agent and second is how can assessee be the authorised signatory if he is not in india??
30 October 2013
I believe its wrongly mentioned in the book you read.
Under Section 140, the word used is "a person holding a valid power of attorney"
"Provided that where the company is not resident in India, the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return"