Son-- unsound mind

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 December 2014 08.12.2014

AN INDIVIDUAL IS OF UNSOUND MIND AND HIS FATHER HAVE BEEN EXPIRED.

SO CAN HIS MOTHER MAKE AN AUTHORISED SIGNATURE ON BEHALF OF HIS SON?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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08 December 2014 As per Section 140(a)(iii) in case of an individual where he is mentally incapacitated from attending to his affairs, the return shall be verified (signed) by his guardian or any other person competent to act on his behalf.

So in this case the mother can sign the return on behalf of the son.

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Rupesh Jain

Rupesh Jain (Expert)
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09 December 2014 yes mother can sign on his behalf.

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Querist : Anonymous

Querist : Anonymous (Querist)

09 December 2014 Do we need to intimate the Income Tax Department?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 July 2025 Yes, the mother can sign the income tax return on behalf of her son who is of unsound mind, especially since the father (who might have been the legal guardian) has passed away.

**Regarding intimation to the Income Tax Department:**

* It is **advisable** to inform the Income Tax Department\*\* about the appointment of the mother as the guardian or authorized representative for filing and verifying the return.
* Usually, this can be done by attaching a **declaration or authorization letter** along with the return, stating that the mother is signing on behalf of the son due to his mental incapacity and the father’s demise.
* If a formal guardianship has been appointed by a court, attaching a copy of the guardianship certificate/order strengthens the case.
* If there is no formal court-appointed guardian, the mother’s declaration along with relevant documents (like medical certificate about mental condition, death certificate of father) should suffice.

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**Summary:**

* Mother can sign on son’s behalf as per Section 140(1)(a)(iii) of Income Tax Act.
* Intimate IT department by submitting a declaration/authorization letter with the return.
* Attach supporting documents if available (medical certificates, death certificate).

If you want, I can help draft a sample authorization letter for this purpose. Would you like that?

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