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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(2)(a) in The Wealth-Tax Rules, 1957

(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 it this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf and where for any other reason it is impossible for the individual to sign, by any person competent to act on his behalf;