09 July 2011
Filing of Return does'nt require any authorisation
As far as Signing (Verification) of Return is concerned, then only a person himself can sign his return of income. The Only Exception is Section 160 - Representative assessee Section 160 provides for signing and filing the return by person other than the real assessee, this section is applicable only in special cases ,, ie.. income of non resident income of minor child income with court of wards income recd by trustee and in case of agent u/s 163
09 July 2011
Return by whom to be signed is specifically mentioned in section 140 of the Income tax Act,1961. Pl go through the section and reconsider your answer.
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