An assessee is an NRI who has given POA to his father before leaving India. Since the assessee is out of India, his father would be signing the assessee's return on his behalf.
In such cases, whose name is to be written in the "Verification" part of the return? i.e. "I _________ son/daughter of ________ solemnly decalre ......"
Is the assessee's name written but the father only signs in the signature column as POA holder
or
Is the father's name written in the verification part and he (the father) signs the return.