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
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