Return

(5) Every return under this section shall be signed and verified- (a) In case of an individual, by the individual himself or by a person duly authorized by him in this behalf, (b) In the case of Hindu Undivided Family, by the Karta, (c) In the case of company or local authority, by the principle officer or the Chief Executive Officer thereof; (d) In the case of firm, by any partner thereof not being a minor; (e) In the case of any other association, by the person competent to act on behalf of the association.