Can prison file Income tax?

I wish to know how prison can file Income tax.
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Quick Summary
This discussion clarifies whether individuals in prison can file income tax. If a prisoner has taxable income, they can indeed file their Income Tax Return (ITR). The filing process is typically handled by an authorised signatory or a representative assessee on their behalf.

If you want to know how prisoners can file income tax, then if their income is taxable they can file their return by their authorities. 

Authorised signatory or representative assessee may file ITR

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