Section 9 in The Maharashtra Agricultural Income-Tax Rules, 1962
9. Return of Agricultural Income.
- The return of total agricultural income for individuals, Hindu undivided families, companies, firms and associations of persons or bodies of individuals required under sub-section (1) or sub-section (2) of section 22, shall be in Form 3 and shall be verified in the manner indicated therein and signed by -(a)in the case of an individual, by the individual himself; where the individual is absent from the State 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 the State or is mentally incapacitated from attending to his own affairs, by any other adult member of such family;(c)in the case of a company, 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.
