Section 140. Return by whom to be

140. Return by whom to be[2] [ verified] .—The return[3] [under section 115WD or section 139] shall be 4[verified]— 5 [(a) in the case of an individual,— (i) by the individual himself; (ii) where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf; 1. Ins. by Act 22 of 2007, s. 45 (w.e.f. 1-6-2006). 2. Subs. by Act 25 of 2014, s. 50, for "signed" (w.e.f. 1-10-2014). 3. Subs. by Act 18 of 2005, s. 42, for "under section 139" (w.e.f. 1-4-2006). 4. Subs. by Act 25 of 2014, s. 50, for "signed and verified" (w.e.f. 1-10-2014). 5. Subs. by Act 4 of 1988, s. 44, for clause (a) (w.e.f. 1-4-1989). (iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and (iv) where, for any other reason, it is not possible for the individual to[1] [verify] the return, by any person duly authorised by him in this behalf: Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person[2] [verifying] the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;] (b) 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 [(c) in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to[4] [verify]the return, or where there is no managing director, by any director thereof: 5[Provided that where the company is not resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return: Provided further that,— (a) where the company is being wound up, whether under the orders of a court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be[6] [verified] by the liquidator referred to in sub-section (1) of section 178; (b) where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be[6] [verified] by the principal officer thereof[7] [or];] 7 [(c) where in respect of a company, an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or section 9 or section 10 of the Insolvency and Bankruptcy Code, 2016, the return shall be verified by the insolvency professional appointed by such Adjudicating Authority. Explanation .--For the purposes of this clause the expressions "insolvency professional" and "Adjudicating Authority" shall have the respective meanings assigned to them in clause (18) of section 3 and clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016;] (cc) in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to[4] [verify] the return, or where there is no managing partner as such, by any partner thereof, not being a minor; 8[(cd) in the case of a limited liability partnership, by the designated partner thereof, or where for any unavoidable reason such designated partner is not able to[4] [verify] the return, or where there is no designated partner as such, by any partner thereof;] (d) in the case of a local authority, by the principal officer thereof;] 9[(dd) in the case of a political party referred to in sub-section (4B) of section 139, by the chief executive officer of such party (whether such chief executive officer is known as secretary or by any other designation);] 1. Subs. by Act 25 of 2014, s. 50, for "sign" (w.e.f. 1-10-2014). 2. Subs. by s. 50, ibid., for "signing" (w.e.f. 1-10-2014). 6. Subs. by Act 25 of 2014, s. 50, for "signed and verified" (w.e.f. 1-10-2014). 7. Ins. by Act 13 of 2018, s. 45 (w.e.f. 1-4-2018). 8. Ins. by Act 33 of 2009, s. 54 (w.e.f. 1-4-2010). 9. Ins. by Act 4 of 1988, s. 44 (w.e.f. 1-4-1989). (e) in the case of any other association, by any member of the association or the principal officer thereof; and (f) in the case of any other person, by that person or by some person competent to act on his behalf.