Income-tax Act, 1961

Section - 140 - Return by whom to be verified

Return by whom to be verified.

140. The return under section 115WD or section 139 shall be verified-

(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