IT Act 140अध्याय XIV · Procedure For Assessment
धारा 140 · Return by whom to be signed
अक्षर आकार — स्तर 1, कुल 4 में से
- The return [under section 115-WD or section 139] [ Substituted by Act 18 of 2005, Section 42, for " under section 139" (w.e.f. 1.4.2006).] shall be signed and verified-(i)by the individual himself; (ii)where he is absent from India, by the individual himself or by some 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 his behalf; and (iv)where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf: (a)where the company is being wound-up, whether under the orders of a Court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178; (b)where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be signed and verified by the principal officer thereof; [or] (c)[ where in respect of a company, an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or section 9 or section 10 of the Insolvency and Bankruptcy Code, 2016, the return shall be verified by the insolvency professional appointed by such Adjudicating Authority. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] Explanation. - For the purposes of this clause the expressions "insolvency professional" and "Adjudicating Authority" shall have the respective meanings assigned to them in clause (18) of section 3 and clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016);] [ Inserted by Act 4 of 1988, Section 44 (w.e.f. 1.4.1989).]
(a)
[ in the case of an individual,- [ Substituted by Act 4 of 1988, Section 44, for Clause (a) (w.e.f. 1.4.1989).](b)
in the case of a Hindu undivided family, by the 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, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof:] [ Substituted by Act 41 of 1975, Section 40, for Clause (c) (w.e.f. 1.4.1976).](cc)
in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor;](cd)
[ in the case of a limited liability partnership, by the designated partner thereof, or where for any unavoidable reason such designated partner is not able to sign and verify the return, or where there is no designated partner as such, by any partner thereof;] [ Inserted by Act 33 of 2009, Section 54 (w.e.f. 1.4.2010).](d)
[ in the case of a local authority, by the principal officer thereof;] [ Substituted by Act 41 of 1975, Section 40, for Clause (d) (w.e.f. 1.4.1976).](dd)
[ in the case of a political party referred to in sub-section (4-B) of section 139, by the chief executive officer of such party (whether such chief executive officer is known as secretary or by any other designation);] [ Inserted by Act 4 of 1988, Section 44 (w.e.f. 1.4.1989).](e)
in the case of any other association, by any member of the association or the principal officer thereof; and(f)
in the case of any other person, by that person or by some person competent to act on his behalf.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।