Section 6(2) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(2)The form of appeal referred to in sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorized to sign the return of income under section 140 of the Income-tax Act, as applicable to the assessee.
