Gift-Tax Act, 1958
Section - 14A - Return by whom to be signed
14[Return by whom to be signed.14A. The return made under section 13 or section 14 shall be signed and verified-
| 15[(a) | - | in the case of an individual,- |
| (i) | - | by the individual himself ; |
| (ii) | - | where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf ; |
| (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) | - | Google Play store
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