Return by whom to be verified

where the individual is mentally 20 incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf;

where, for any other reason, it is not possible for the individual to verify the 25 return, by any person duly authorised by him through a valid power of attorney. 2. A Hindu undivided (i) By the karta; family.

where the karta is absent from India or 30 is mentally incapacitated from attending to his affairs, by any other adult member of such family. 3. A company [in cases (i) By the managing director of the other than those company; 35 mentioned at serial numbers 4, 5,6 and 7]. (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 prescribed for 40 verifying the return. A B C 4. A company not being By any person holding a valid power of resident in India. attorney from the company to do so. 5. A company which is By the liquidator as referred to in being wound up by the section 322(1). Court or otherwise, or where any person has been appointed as receiver of any assets of the company. 6. A company whose By the principal officer of the company. management has been taken over by the Central Government or any State Government under any law. 7. A company, for which By the insolvency professional appointed application seeking by such Adjudicating Authority, where— corporate insolvency Note.––“Insolvency professional” and resolution process has “Adjudicating Authority” shall have the been admitted by the same meanings as assigned to them Adjudicating Authority respectively in (19) and 5(1) of under or 9 or 10 the Insolvency and Bankruptcy Code, of the Insolvency and 2016 (31 of 2016). Bankruptcy Code, 2016 (31 of 2016). 8. A firm. (i) By the managing partner of the firm;