17 June 2013
In instructions for Filling Form 49 A, it is clearly mentioned ""Signature /Left hand thumb impression""
But there is no such instructions for ITR Forms, in instructions for ITR Forms only signature word is mentioned. Language is ""Without valid signature your return will not be accepted""
But in general thumb impression can be used in place of signature in writing.
There is a case, but facts are different. in case women make thumb impressions on partnership deed instead of signature in writing.
Department rejected registration but tribunal allowed the same, on view ""It is not necessary that the partnership deed must bear the signature in letters and words. Thumb impression is one of the modes of signature to identify and specify as also to bind the person putting the thumb impression on a document. It is also recognized under section 3(56) of the General Clauses Act, 1897""