- All returns prescribed under these rules shall be signed and verified in the manner provided therein, in the case of a business carried on by(a)an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;(b)a firm, by a partner thereof or by authorised signatory.(c)a joint family, by the Kartha or an adult member thereof;(d)a company or an association or body of person whether incorporated or not or an artificial juridical person, by a Director, Manager, Secretary or the Principal Officer, thereof; or by a person duly authorised to act on its behalf.
