Responsibility for submitting returns

Responsibility for submitting returns - The return referred to in section 40-A or section 40-(B) shall be submitted -

1. (1) in the case of an individual, by the individual or his guardian if he is a minor;
2. (2) in the case of a family, by the head of the family or any member thereof or by all the members jointly : Provided that if more than one return is filed in respect of the same family all such returns shall be taken up together for consideration; and
3. (3) in any other case, by an individual competent to act on behalf of the person by whom the return is to be submitted.