Section 265
Section 265: return by whom to be verified
Section 265 answers a simple but essential compliance question: who is legally allowed to verify (sign) an income-tax return filed under Section 263 on behalf of a given taxpayer. The Act sets this out person-type by person-type, from individuals and HUFs to companies, firms, LLPs, local authorities and political parties.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Verification by taxpayer type
The return of income under Section 263 must be verified as follows, depending on who is filing:
| Person furnishing the return | To be verified by |
|---|---|
| An individual | By the individual themselves; where mentally incapacitated, by their guardian or another person competent to act on their behalf; where it is otherwise not possible for the individual to verify, by a person duly authorised through a valid power of attorney |
| A Hindu undivided family | By the karta; where the karta is absent from India or mentally incapacitated, by any other adult member of the family |
| A company (other than the special cases below) | By the managing director; where there is no managing director, or the managing director cannot verify for an unavoidable reason, by any director or another prescribed person |
| A company not resident in India | By any person holding a valid power of attorney from the company to do so |
| A company being wound up by the Court or otherwise, or where a receiver has been appointed for its assets | By the liquidator referred to in Section 322(1) |
| A company whose management has been taken over by the Central or State Government under any law | By the principal officer of the company |
| A company undergoing corporate insolvency resolution admitted under Section 7, 9 or 10 of the Insolvency and Bankruptcy Code, 2016 | By the insolvency professional appointed by the Adjudicating Authority |
| A firm | By the managing partner; where the managing partner cannot verify for an unavoidable reason, or there is no managing partner, by any partner (not being a minor) |
| A limited liability partnership | By the designated partner; where the designated partner cannot verify for an unavoidable reason, or there is none, by any partner or another prescribed person |
| A local authority | By the principal officer of the local authority |
| A political party as referred to in Section 263(1)(a)(iii) | By the chief executive officer of the party (whether called secretary or by any other designation) |
| Any other association | By any member of the association, or by the principal officer of the association |
| Any other person | By the person themselves, or by any person competent to act on their behalf |
Frequently asked questions
Who can verify a company's income-tax return?
Ordinarily the managing director. If there is no managing director, or the managing director is unable to verify for an unavoidable reason, any director (or another prescribed person) can verify it - subject to the special rules for non-resident companies, companies being wound up, companies under government takeover, and companies in insolvency resolution.
Who verifies an HUF's return if the karta is abroad?
Any other adult member of the family can verify the return if the karta is absent from India or mentally incapacitated from attending to their affairs.
Can someone else sign my return on my behalf as an individual?
Only in specific situations - if you are mentally incapacitated, your guardian or another person competent to act on your behalf can verify it; if it is otherwise not possible for you to verify it, a person you have duly authorised through a valid power of attorney can do so.
Related sections
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Get help filing your income-tax returnLast updated 9 September 2026