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53. Who Can Sign Income Tax Return

Everybody knows that he can sign return for his own return of income. However, there may be varied circumstances , when the person whose return is to be filed is not present in India or unable to sign the return for any reason section 140 of the I T Act provides for different circumstances under which it is provided who can sign the return of income in such circumstances. See the following table
 

In case of Return to be filed by	Return should be signed by
Individual	By individual himself.
Individual who is abroad (ie. )out of India	By individual himself or by his authorized signatory having valid power of attorney.
Individual is mentally incapacitated	By his guardian or any person competent to act on his behalf.
Individual is unable to sign his return	By any person authorized by him having valid power of attorney.
HUF	By Karta. However if Karta is aboard or mentally incapacitated , any other adult member of his family.
Company resident in India	Managing Director. However if for any reason managing director is not able to sign the return, by any director.
Company not resident in India	Any person having valid power of attorney.
Company which is being wound up	By liquidator
Company whose management is taken over by Central o Sate Govt	Principal Officer
Firm	Managing partner. If he is unable to sign for any reason, by any other partner.
Local Authority	Principal Officer
Any Asociation	Principal Officer or Any Member
Any person other than aforesaid persons	By that person or any person competent to act on his behalf.