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Person authorized to verify return depends upon type of assessee as mentioned below
Individual
Normal Cases - Individual himself
When he is absent from India-Individual or Authorized Person holding Power of Attorney
When he is mentally unwell-Guardian or Any other comptent person
Other reasons due to which not able to file- Authorized Person holding Power of Attorney
HUF
Normal Cases-Karta
When he is absent from India- Any other adult member
When he is mentally unwell- Any other adult member
Other reasons due to which not able to file- Authorized Person holding Power of Attorney
Company
Normal Cases- Managing Director
If MD not able to verify- Any director
If no MD- Any director
If company wound up- Liquidator
If management of company taken over by Central Govt/State Govt- Principal Officer of Company
If company is non resident- Authorized Person holding Power of Attorney
Firm (Partnership Firm)
Normal Cases- Managing Partner(MP)
If MP not able to verify- Any Partner (not being minor)
If no MP- Any Partner (not being minor)
LLP (Limited Liability Partnership)
Normal Cases- Designated Partner(DP)
If DP not able to verify- Any Partner
If no DP- Any Partner
Local Authority-
By Principal Officer
Political Party
Chief executive officer of party – He may be called secretary or any other designation
Any other Association
Any member of association
or
Principal Officer of such association
Any other person
That person or Any other competent person
