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