Section 19A in The Assam Agricultural Income-Tax Act, 1939
19A. Return by whom to be signed.
- The return under Section 19 shall be signed and verified-(a)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;(b)in the case of a Hindu undivided family, by the Karta and where the Karta is absent from Indian or is mentally incapacitated from attending to his affairs, by any other adult member of such family;(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 member of the association or the principal officer thereof, and(j)in the case of any other person, by that person or by some person competent to act on his behalf.
