Wealth-tax Act : Return by whom to be signed. Indian Bare Acts :

Wealth-tax Act,1957

Act No : 27

Section : Return by whom to be signed.

4*[15A. Return by whom to be signed. The return made under section 14 or section 15 shall be signed and verified-- (a) in the case of an individual, by the individual himself; where the individual is absent from India, by the --------------------------------------------------------------------- 1 Ins. by Act 19 of 1970, s. 26 (w.e.f. 1-4-1970). 2 Subs. by Act 46 of 1964, s. 14, for certain words (w.e.f. 1-4- 1965). 3 Subs. by Act 58 of 1960, s. 3 and Sch II, for certain words. 4 Ins. by Act 46 of 1964, s. 15 (w.e.f. 1-4-1965). 795 individual concerned or by some person duly authorised by him in this behalf; where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and where for any other reason it is impossible for the individual to sign the return, by any person competent to act on his behalf; (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; and (c) in the case of a company, by the principal officer thereof.