Chapter XV - Return of Income
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.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The return of income under section 263 required to be furnished by the person specified in column B of the Table below shall be verified by the person specified in corresponding entry in column C of the said Table:
| Sl. No. | Person furnishing return of income | To be verified |
|---|---|---|
| 1 | An individual. | (i) By the individual himself; (ii) where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; (iii) where, for any other reason, it is not possible for the individual to verify the return, by any person duly authorised by him through a valid power of attorney. |
| 2 | A Hindu undivided family. | (i) By the karta; (ii) where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family. |
| 3 | A company in cases other than those mentioned at serial numbers 4, 5, 6 and 7. | (i) By the managing director of the company; (ii) where there is no managing director, or the managing director is not able to verify the return due to any unavoidable reason, by any director of the company or any other person as may be prescribed for verifying the return. |
| 4 | A company not being resident in India. | By any person holding a valid power of attorney from the company to do so. |
| 5 | A company which is being wound up by orders of the Court or otherwise, or where any person has been appointed as receiver of any assets of the company. | By the liquidator as referred to in section 322(1). |
| 6 | A company whose management has been taken over by the Central Government or any State Government under any law. | By the principal officer of the company. |
| 7 | A company, for which application seeking corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or 9 or 10 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016). | By the insolvency professional appointed by such Adjudicating Authority, where— “Insolvency professional” and “Adjudicating Authority” shall have the same meanings as assigned to them respectively in sections 3(19) and 5(1) of the Insolvency and Bankruptcy Code, 2016 (31 of 2016). |
| 8 | A firm. | (i) By the managing partner of the firm; (ii) where the managing partner is not able to verify the return due to any unavoidable reason, or there is no managing partner as such, by any partner of the firm, not being a minor. |
| 9 | A limited liability partnership. | (i) By the designated partner of the limited liability partnership; (ii) where the designated partner of the limited liability partnership is not able to verify the return due to any unavoidable reason, or where there is no designated partner, by any partner of the limited liability partnership or any other person as may be prescribed for verifying the return. |
| 10 | A local authority. | By the principal officer of the local authority. |
| 11 | A political party as referred to in section 263(1)(a)(iii). | By the chief executive officer of such political party (whether the chief executive officer is known as secretary or by any other designation). |
| 12 | Any other association. | (i) By any member of the association; or (ii) by the principal officer of the association. |
| 13 | Any other person. | (i) By the person himself; or (ii) by any person competent to act on his behalf. |
Introduction
The table assigns a verifier to each taxpayer type. It also provides substitute verifiers for particular circumstances, such as an individual's incapacity, a karta's absence, or an unavailable managing or designated partner. The substitute's exact conditions matter.
Key takeaways
Use the row for the taxpayer's legal form
Section 265 has separate entries for individuals, HUFs, different company situations, firms, LLPs, local authorities, political parties and other persons.
Ordinary and substitute signers differ
For example, an individual ordinarily verifies their own return, a HUF uses its karta, and an ordinary company uses its managing director; the table states when another person may act.
Special company situations have separate rules
A non-resident company, a company being wound up, one under government management and one in admitted insolvency resolution each has its own verifier entry.
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 |
When this provision applies
Choose the table row by the taxpayer’s legal form and actual circumstances when the return is verified. For companies, first check the special non-resident, winding-up, government-management and admitted-insolvency rows.
Identify the ordinary verifier and then, only where the row’s conditions hold, a substitute. Preparing a return or possessing its information does not alone make someone its statutory verifier.
Limits and procedural safeguards
The substitute conditions differ: a HUF row permits another adult member when the karta is absent from India or mentally incapacitated; the firm row requires the stated managing-partner circumstances and excludes a minor substitute.
A valid power of attorney is specifically required for the listed individual alternative and non-resident-company route. Do not assume a general administrative authorisation satisfies a different table row.
Where the table permits another prescribed person, check the applicable prescription. Section 265 itself does not name every person who may fall within that category.
Step-by-step review
1. Confirm taxpayer form, residency and any special company proceedings.
2. Read the exact table row and identify the person holding the required office or authority.
3. If using a substitute, document the triggering circumstances and the substitute’s statutory eligibility.
4. Complete the applicable verification process and retain evidence of the appointment or authority alongside the return.
Hypothetical example
Hypothetical: a firm has no managing partner and proposes an adult partner to verify its return. The firm row permits a partner who is not a minor in that situation. A staff member who merely prepared the accounts does not become eligible under that row by preparing them.
Records to prepare
Keep the relevant appointment, partnership or company records and any required power of attorney.
Document the special circumstances supporting a substitute verifier and retain the verification acknowledgement.
Official amended Act source
Step-by-step flow for finding who verifies a return under Section 265
- 1
Which category does the person furnishing the return under Section 263 fall in?
Match the person to the rows of the Table: individual, HUF, company (rows 3 to 7), firm, limited liability partnership, local authority, political party, other association, or any other person.
- 2
Is it a company?
- No: Go to the next step.
- Yes: Non-resident: a person holding a valid power of attorney (row 4). Being wound up or a receiver appointed: the liquidator referred to in Section 322(1) (row 5). Management taken over by Government: the principal officer (row 6). Insolvency resolution process admitted: the insolvency professional (row 7). Otherwise: the managing director, or if none or unable for an unavoidable reason, any director or other prescribed person (row 3).
- 3
Is it an individual or a HUF?
- No: Go to the next step.
- Yes: Individual: himself; his guardian or a competent person if mentally incapacitated; or a person holding a valid power of attorney if verification is not possible for any other reason. HUF: the karta; any other adult member if the karta is absent from India or mentally incapacitated.
- 4
Is it a firm or a limited liability partnership?
- No: Go to the next step.
- Yes: Firm: the managing partner; if none or unable for an unavoidable reason, any partner who is not a minor. LLP: the designated partner; if none or unable for an unavoidable reason, any partner or other prescribed person.
- 5
Other persons
Local authority: principal officer. Political party under Section 263(1)(a)(iii): chief executive officer, whatever the designation. Other association: any member or the principal officer. Any other person: the person himself or any person competent to act on his behalf.
Practical checklist
Do
- Identify the taxpayer category and the person section 265 permits to verify its return.
- Keep the authority, appointment or incapacity record where another person signs for the taxpayer.
- Keep the relevant appointment, partnership or company records and any required power of attorney.
- Document the special circumstances supporting a substitute verifier and retain the verification acknowledgement.
Avoid
- Use a convenient signatory without checking the required verification rule.
Illustrative example
Worked example: three returns, three verifiers
Hypothetical facts (illustration only, not a real taxpayer): Three returns are due: (i) a HUF whose karta is working abroad for the whole year; (ii) a company for which an application for corporate insolvency resolution process has been admitted under the Insolvency and Bankruptcy Code, 2016; and (iii) a firm whose managing partner is in hospital and cannot sign. Facts are assumed.
HUF
The karta is absent from India, so any other adult member of the family verifies the return (row 2).
Company in insolvency
Row 7 applies, so the insolvency professional appointed by the Adjudicating Authority verifies it, not the managing director.
Firm
The managing partner cannot verify for an unavoidable reason, so any partner who is not a minor may verify it (row 8).
Check the specific row first
For companies, rows 4 to 7 displace the managing director rule in row 3 when they apply.
Outcome
- Each return is verified by the person named in the matching row of the Table.
- A return verified by a person not named in the relevant row does not meet Section 265.
Glossary
- Verifier
- The person permitted by the applicable Section 265 table entry to verify the return.
- Substitute verifier
- An alternative person allowed only when the particular table entry’s stated circumstances apply.
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.
Can the person who prepares the return always verify it?
No. Preparation and statutory verification are different functions. The verifier must meet the applicable Section 265 table entry.
Does every company use the managing director row?
No. The ordinary company row excludes the four special company categories listed separately in the table. Check those categories first.
Need help applying this provision to your situation?
Get help filing your income-tax returnLast updated 10 October 2026