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Gift - Tax Act, 1958


877. 14A.Return by whom to be signed.

The return made under section13 or section 14 shall be signed and verified-

  1. in the case of an individual, by the individual himself where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf ; and 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. in the case of a Hindu undivided family, by the 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;

  3. in the case of a company, by the managing director thereof or where for any unavoidable reason such managing director is not able to sign and verify the return or where there is no managing director, by any director thereof;

  4. in the case of a firm, by the managing partner thereof or where for any unavoidable reason such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor.

  5. in the case of any other association, by any member of the association or the principal officer thereof ; and

  6. in the case of any other person, by that person or by some person competent to act on his behalf.]



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