CA Final Student
408 Points
Joined September 2009
I ________________ son/daughter of ____________________ holding Permanent Account Number _____________ solemnly declare to the best of my knowledge and belief, the information given in the return and the schedules thereto which have been transmitted electronically by me vide acknowledgement number mentioned above is correct and complete and that the amount of total income/ fringe benefits and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income and fringe benefits chargeable to income-tax for the previous year relevant to the assessment year 2010-11. I further declare that I am making this return in my capacity as Karta and I am also competent to make this return and verify it.
4 phrases prove that the PAN and the Digital Signature should be that of the Karta asIndividual and not HUF.
1) I _____ (The Individual is solemnly declaring the particulars on behalf of the Individual. So when name is of the Individual, the PAN should be of the same person)
2) son/daughter of ______ (HUF cannot be anybody's daughter or son)
3) in my Capacity as Karta (and Karta is an individual person, and he is just signing on behalf of HUF because HUF cannot sign)
4) I am also competent to make this return and verify it. (he is saying this in his individual Capacity)