(3)Every return under this section shall be signed and verified by-(a)the individual himself, in case of an individual, and where the individual is absent, any person duly authorised by him in this behalf;(b)the Karta, in the case of a Undivided Hindu Family;(c)the principal officer, in the case of a Company or local authority;(d)any partner thereof not being a minor in the case of a firm;(e)any person competent to act in that behalf, in the case of any other association;(f)an officer duly authorised by that Government, in case of a Government.Explanation. - For the purpose of clause (c) of sub-section (3), the expression "principal officer" shall have the meaning assigned to it under clause (35) of section 2 of Income Tax Act, 1961.
