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Assessee
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Mode of Filing
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Manner of Filing
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Individual
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(I) signed
or digitally signed, -
(i) by the
individual himself; or
(ii) where,
for any unavoidable reason, it is not possible for the individual to sign the
application,
by any
person duly authorised by him in this behalf:
Provided
that in a case referred to in sub-clause (ii), the person signing the
application holds a valid power of attorney from the individual to do so,
which shall be attached to the application.
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Furnished
through his registered e-mail address
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HUF
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(I) signed
or digitally signed, -
(i) by the
karta thereof; or
(ii) where,
for any unavoidable reason, it is not possible for the karta to sign the application,
by
any other
adult member of such family.
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Furnished
through its registered e-mail address
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Company
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(I) signed
or digitally signed, -
(i) by the
Managing Director thereof; or where for any unavoidable reason such Managing
Director is not able to sign and verify the application, or where there is no
Managing Director, by any Director thereof; or
(ii) where,
for any unavoidable reason, it is not possible for the Managing Director or
the Director to sign the application, by any person duly authorised by the
company in this behalf:
Provided
that in the case referred to in sub-clause (ii), the person signing the
application holds a valid power of attorney from the company to do so, which
shall be attached to the application.
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Furnished
through its registered e-mail address
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Firm
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Signed or
digitally signed, -
(i) by the
managing partner thereof; or
(ii) where
for any unavoidable reason such managing partner is not able to sign and
verify the application, or where there is no managing partner as such, by any
partner thereof, not being a minor.
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Furnished
through its registered e-mail address
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AoP
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Signed or
digitally signed by any member of the association or the principal officer
thereof
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Furnished
through its registered e-mail address
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Any other
person
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Signed or
digitally signed by that person or by some other person competent to act on
his behalf
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Furnished
through its registered e-mail address
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