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Filing return of income under section 139(1)

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28 November 2012 What are the various circumstances under which an individual assessee is empowered to sign and verify his Return of income by himself or by an authorized signatory?

28 November 2012 INDIVIDUAL:a)Individual has to sign in normal circumstances
b)If the individual is mentally incapable then the return may be signed by his guardian or any other person competent to act
c)In case the individual is absent from India or for any other reason which is beyond his control any person duly empowered by him through valid Power of Attorney may sign on his behalf.



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