Income-tax Act, 2025

Return by whom to be verified - Section 265

Return by whom to be verified.

265. The return of income under section 263 required to be furnished by the person specified in column B of the Table below shall be verified by the person specified in corresponding entry in column C of the said Table:

TABLE

Sl. No.

Person furnishing return of income

To be verified

A

B

C

1.

An individual.

(i) By the individual himself;

(ii) where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf;

(iii) where, for any other reason, it is not possible for the individual to verify the return, by any person duly authorised by him through a valid power of attorney.

2.

A Hindu undivided family.

(i) By the karta;

(ii) where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family.

3.

A company in cases other than those mentioned at serial numbers 4, 5, 6 and 7.

(i) By the managing director of the company;

(ii) where there is no managing director, or the managing director is not able to verify the return due to any unavoidable reason, by any director of the company or any other person as may be prescribed for verifying the return.

4.

A company not being resident in India.

By any person holding a valid power of attorney from the company to do so.

5.

A company which is being wound up by orders of the Court or otherwise, or where any person has been appointed as receiver of any assets of the company.

By the liquidator as referred to in section 322(1).

6.

A company whose management has been taken over by the Central Government or any State Government under any law.

By the principal officer of the company.

7.
.... To read the full section download the app from Google Play store