Section 265 — Return by whom to be verified

The return of income under section 263 required to be furnished by
the person specified in column B of the Table below shall be verified by the
person specified in corresponding entry in column C of the said Table:
TABLE
Sl.
No.
Person furnishing
return of income
To be verified
A B C
1. An individual. ( i) By the individual himself;
( ii) where the individual is mentally incapacitated
from attending to his affairs, by his guardian
or any other person competent to act on his
behalf;
(iii) where, for any other reason, it is not possible
for the individual to verify the return, by any
person duly authorised by him through a valid
power of attorney.
2. A Hindu undivided
family.
( i) By the karta;
( ii) where the karta is absent from India or is
mentally incapacitated from attending to his
affairs, by any other adult member of such
family.
3. A company in cases other
than those mentioned at
serial numbers 4, 5, 6
and 7.
( i) By the managing director of the company;
( ii) where there is no managing director, or the
managing director is not able to verify the
return due to any unavoidable reason, by
any director of the company or any other
person as may be prescribed for verifying
the return.
4. A company not being
resident in India.
By any person holding a valid power of attorney
from the company to do so.
5. A company which is
being wound up by
orders of the Court or
otherwise, or where
any person has been
appointed as receiver
of any assets of the
company.
By the liquidator as referred to in section 322(1)86.
6. A company whose
management has been
taken over by the Central
Government or any State
Government under any
law.
By the principal officer of the company.
Sl.
No.
Person furnishing
return of income
To be verified
A B C
7. A company, for which
application seeking
corporate insolvency
resolution process has
been admitted by the
Adjudicating Authority
under section 7 or 9 or
10 of the Insolvency and
Bankruptcy Code, 2016
(31 of 2016).
By the insolvency professional appointed by such
Adjudicating Authority, where—
“Insolvency professional” and “Adjudicating
Authority” shall have the same meanings as
assigned to them respectively in sections 3( 19)87
and 5(1) of the Insolvency and Bankruptcy Code,
2016 (31 of 2016).
8. A firm. ( i) By the managing partner of the firm;
( ii) where the managing partner is not able to
verify the return due to any unavoidable
reason, or there is no managing partner as
such, by any partner of the firm, not being a
minor.
9. A limited liability part -
nership.
( i) By the designated partner of the limited lia-
bility partnership;
( ii) where the designated partner of the limited
liability partnership is not able to verify the
return due to any unavoidable reason, or
where there is no designated partner, by any
partner of the limited liability partnership or
any other person as may be prescribed for
verifying the return.
10. A local authority. By the principal officer of the local authority.
11. A political party as
referred to in section
263(1)(a)(iii).
By the chief executive officer of such political party
(whether the chief executive officer is known as
secretary or by any other designation).
12 Any other association. ( i) By any member of the association; or
( ii) by the principal officer of the association.
13. Any other person. ( i) By the person himself; or
( ii) by any person competent to act on his behalf.