(7)Every return under this section shall be signed and verified-(a)In case of an individual, by the individual himself, and where the individual is absent, by any person duly authorised by him in the behalf;(b)In the case of a Hindu Undivided Family, by the Kara.(c)In the case of a company or local authority; by the principal officer thereof;(d)In the case of a firm, by any partner thereof not being a minor;(e)In the case of any other association, by any person competent to act in that behalf.Explanation. - For the purpose of clause (c) of sub-section (7), the expression "principal officer" shall have the meaning assigned to it under clause (35) of section 2 of the Income Tax Act, 1961 (43 of 1961).
