29 Signing returns
(1) Every return under this Chapter shall be signed and verified –
(a) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
(c) in the case of a company or local authority, by the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of any other association, by any member of the association or persons;
(f) in the case of a trust, by the trustee or any trustee; and
(g) in the case of any other person, by some person competent to act on his behalf.
Explanation 1.- For the purposes of this section the expression “principal officer” shall have the meaning assigned to it under sub-section (35) of section 2 of the Income Tax Act, 1961 (43 of 1961).
Explanation 2.- For the purposes of this Act, any return signed by a person who is not authorized under this section shall be treated as if no return has been furnished.
Explanation 3.- For the purposes of the act, any return having digital signature as defined under clause (p) of sub- section (1) of section 2 of the information act, 2000 (No. 21 of 2000), shall be treated as if the return has been signed as required under this act.