Son-- unsound mind
Querist : Anonymous
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?
So in this case the mother can sign the return on behalf of the son.
Querist : Anonymous
**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.
---
**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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