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Thumb impression on itr-v (verification)

Kapil Tiwari (Senior Export Executive) (449 Points)

20 February 2014

A senior citizen (female), who could sign until last year, has been hospitalised for a long time and will not be able to sign the ITR-V (to be sent to CPC, Bangalore) for the next IT Return filing. Can she be made to affix her thumb impression on the ITR-V? If yes, please advise if it should be left hand thumb impression or right hand thumb impression. Also, whether the thumb impression has to be witnessed/ attested? Should a declaration of the physical handicap be sent along with the ITR-V to Bangalore? Kindly advise. Thanks.

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2 Replies

Arvind Sharma (ACA) (1432 Points)
Replied 20 February 2014

The provision of Sec 140 (return to be signed) has nothing about thumb impression instead of pen sign. However, Guidelines for PAN Application provides about Thumb Impression or Signature. Further, as per General Clause Act, Sign includes Mark. So there is no bar on thumb impression.

Further, it should be left thumb in case of male assessee and right thumb in case of female and the same is not required to be attested by Attorney or witnessed. Alone thum impression is sufficient and valid for Income Tax Purpose.

You are also advise to speak ASK at 1800-180-1961 or 1800-425-2229 or 1800-4250-0025.

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RAJESH BATTU (RAJ) (23 Points)
Replied 05 October 2015

As per provision of income tax act there as not define whether thumb impression attested or witness. But as per my knowledge its required to notary by attested thumb impression.