Section 35(3) in The Kerala Agricultural Income Tax Act, 1991
(3)The return under this section shall be in the prescribed form and shall be signed and verified, -(i)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 on his behalf and where the individual is mentally incapacitated from attending to his affairs or where the individual is a minor, by his guardian or by any other person competent to act on his behalf;(ii)in the case of a company or local authority by the principal officer thereof;(iii)in the case of a firm, by any partner thereof not being a minor;(iv)in the case of any other association, by any member of the association or the principal officer thereof; and(v)in the case of any other person, by that person or by some person competent to act on his behalf;
