Section 140 of the Income Tax Act covers provisions related to the income tax returns as to who must verify them.
Section 140 By whom the return must be signed or verified
i) By the Individual Himself;
ii) In case of absence from India, by the individual himself or by some person duly authorized by him in this behalf;
iii) in case of mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf;
iv) In any other case, it is impossible for the individual to verify the return, by any person duly authorized by him in this behalf.
Provided that in case referred above in ii) & iii), the person verifying the return hold a valid power of attorney from the individual to do so, which shall be attached to the return.
HUF (Hindu Undivided Family)
i) By the Karta
ii) In absence of Karta from India, or in case of mentally incapacitated from attending to his affairs, by any other adult member of such family.
i) By the Managing Director;
ii) In absence of Managing Director, for any unavoidable reason, by any Director thereof.
Provide that, where the company is not resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return.
Provided further that;
a) In case of wound up of a company, 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 verified by the liquidator referred to in section 178(1).
b) In case, where the Central or State Government under any law, take over the management of the company, the return shall be verified by the principal officer thereof.
i) By the Managing Partner;
ii) In absence of the Managing Partner due to any unavoidable reason, or where there is no Managing Partner, by any partner (not being a minor).
LLP (Limited Liability Partnership)
i) By the Designated Partner;
ii) In absence of Designated Partner due to any unavoidable reason, or where there is no Designated Partner, by any partner thereof.
A Local Authority
By the Principal Officer thereof;
A Political Party referred in section 139(4B)
By the CEO of such party (whether such CEO is known as secretary or by any other designation).
Any Other Association
By any member of the Association or the Principal Officer thereof.
Any Other Person
By that person or by some person competent to act on his behalf.