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The return filing season is on its peak and lately, a lot of taxpayers have asked me about what needs to be filled in the ITR Verification field "I further declare that I am making this return in my capacity as __________ and I am also competent to make this return and verify it" at the bottom of the Income Tax Return Form.

ITR

Here’s the answer,

In case of an Individual Assessee, you can write Individual or Authorised Signatory or (your name)

In case of HUF (Hindu Undivided Family), you can write Karta or in case where he is absent from India – any adult member (not minor) of the family can file the return and mention as Authorised Signatory

In case of Company (Both Public and Private) –Director being the person responsible for signing the Income Tax Return (ITR).

In case of Partnership, including Limited Liability Partnership (LLP) – Partner being the person responsible for verifying the ITR.

In case of all other Assessees, Authorized Signatory shall be filled in the column of “In my capacity as” 

For example: In case of Trust – Trustee / Founder shall be filing the return.

Now, the question that comes to mind after this is -

What is the purpose having such column in case of Individual?

In some cases, it might happen that the Assessee himself is not able to verify the return. Therefore, this column required every person report any such instance. Section 140 of the Income tax Act provides that in cases where Assessee is unable to verify the return himself, any other person can verify the Income Tax return in the capacity as Authorised Signatory.

For example: In case of minor Assessee specifically, the guardian/ parent of the minor can verify the return filed on behalf of minor having its own income.

But in such cases or in any other cases of verifying the Income Tax Return by an Authorized Representative –such person is required himself as Authorised Signatory for the specific PAN on the Income Tax Website along with requisite documents for verifying the return of minor.

Share what other issues you’re facing with return filing in the comments below.


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Category Income Tax, Other Articles by - Prajjwal Kaushik 



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