Insertion of new sub-section (5) in section 10,- in the principle Act, in section

10, (i) after sub-section (4), the following new sub-scction shall be inserted, namely: (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) Inthe case of Hindu Undivided Family, by the Karta; (¢) Inthe case of company or local authority, by the principle officer or the Chief Executive Officer thereof; (d) Inthe case of firm, by any partner thereof not being a minor; (¢) In the case of any other association, by the person competent to act on behalf of the association. (ii) after Section 10 so amended, the following shall be inserted as new section, with marginal heading, namely:- Return Defaults,~