India - Income Tax Act 2010 - Saarc

S. 140 I.T. ACT, 1961 1.656(c) the documents, statements, receipts, certificates or audited reports*which may not be furnished along with the return in electronic formbut shall be produced before the Assessing Officer on demand;(d) the computer resource or the electronic record to which the return inelectronic form may be transmitted.]Return by whom to be signed.1140. The return under 2 [section 115WD or] section 139 shall be signed andverified—3[(a) in the case of an individual,—(i) by the individual himself;(ii) where he is absent from India, by the individual himself or bysome person duly authorised by him in this behalf;(iii) where he is mentally incapacitated from attending to his affairs,by his guardian or any other person competent to act on hisbehalf; and(iv) where, for any other reason, it is not possible for the individual tosign the return, by any person duly authorised by him in thisbehalf:Provided that in a case referred to in sub-clause (ii) or sub-clause (iv),the person signing the return holds a valid power of attorney from theindividual to do so, which shall be attached to the return 4 ;](b) in the case of a Hindu undivided family, by the karta, and, where thekarta is absent from India or is mentally incapacitated from attendingto his affairs, by any other adult member of such family;5[(c) in the case of a company, by the managing director thereof, or wherefor any unavoidable reason such managing director is not able to signand verify the return, or where there is no managing director, by anydirector thereof :6[Provided that where the company is not resident in India, the returnmay be signed and verified by a person who holds a valid power ofattorney from such company to do so, which shall be attached to thereturn 4 :Provided further that,—(a) where the company is being wound up, whether under the ordersof a court or otherwise, or where any person has been appointedas the receiver of any assets of the company, the return shall be1. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.2. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006.3. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.4. Rule 12 provides that the return of income shall not be accompanied by any document orcopy of any account or form or report of audit required to be attached with return ofincome under any of the provisions of the Act.5. Substituted for clauses (c) and (d) by the Taxation Laws (Amendment) Act, 1975, w.e.f.1-4-1976.6. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.*Words ‘reports of audit’ be read for words ‘audited reports’.