Section 55A(2) in Income-Tax (Certificate Proceedings) Rules, 1962
(2)The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto shall be signed :-(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 India 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(f)in the case of any other person, by that person, or by some person competent to act on his behalf.
