In addition to the returns specified in section 26, the Commissioner may require

any person (including an agent or trustee of such person), whether a registered dealer or not,

returns shall be furnished within such time and in such form as may he prescribed. 28. (I) If, yithin four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result ofthe mistake, or error, paid less tax thanwas due under this Regulation, he shall, within one month after the discovery, furnish arevised return and pay the tax owed and interest thereon.

1. (2) If, within four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result

of the mistake or error, paid more

tax than was due under this Regulation, he may file an

appeal against the assessment in the manner and subject to the conditions stipulated in

section 74. 29. (1) Every return under this Chapter shall be signed and verifidd-

1. (a) in thecase ofan individual, by the individual himself, and where the individual is absent 6om India, either by the individual or by some personduly authorised by him in this behalfand where the individual is mentally incapacitated from attending to his affairs, by his guardian or,by any other person competent to act on his behalf;
2. (b) in the case of a Hindu undivided family, by a 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;

1. (c) in the case of a company or local authority, by the principal officer thereof;
2. (d) in the case of a firm, by any partner thereof, not being a minor;
3. (e) in the case of any

other association, by any member of the association or

persons; V) in thecase of a trust, by the trustee or any trustee; and

SERIES - I No. : 05 DATED 1sTH AUGUST, 2005.

1. (g) in the case of any other person, by some person competent to act on his behalf. (2) For the purposes of this section ,-
2. (a) the expression "principal officer" shall have the meaning assigned to it under clause (351of section 2 of the Income-tax Act, 1961;
3. (b) any rehrrn signed by a person, who is not authorised under this section, to sign and verify the return, shall be treated as if no return has been furnished.