Who Can Verify an Income Tax Return? Section 265 of the Income Tax Act 2025 Explained

Section 265 of the Income-tax Act, 2025 says who must verify (sign) a return of income furnished under section 263. For an individual it is the individual; for a HUF it is the karta; for a company it is the managing director; for a firm it is the managing partner; for an LLP it is the designated partner. Each category has a fallback person for cases where the first choice cannot sign.

Verification is the declaration that the return is correct and complete. If the wrong person signs, the return is not verified by the person the Act names, which is a problem you want to catch before filing, not after a notice. This guide goes through the full table in section 265, the fallbacks, the two rules that fill gaps for companies and LLPs in insolvency, and the other forms that borrow the same signatory. The law is as amended by the Finance Act, 2026, and the examples use tax year 2026-27.

What does section 265 of the Income-tax Act, 2025 say?

Section 265 contains one Table. Column B lists the person furnishing the return of income under section 263, and column C lists who verifies it. There are 13 serial numbers. The first choice is the main signatory. The sub-clauses that follow apply only when the first choice is absent, incapacitated, or otherwise unable to sign.

Who verifies the return for each type of taxpayer?

Sl. No.	Person furnishing the return	Primary signatory	Fallback (section 265, column C)
1	Individual	The individual	Guardian or other person competent to act, if the individual is mentally incapacitated; a person authorised under a valid power of attorney, if verification is not possible for any other reason
2	HUF	Karta	Any other adult member, if the karta is absent from India or mentally incapacitated
3	Company (other than Sl. Nos. 4 to 7)	Managing director	Any director, or any other person as prescribed, where there is no managing director or he cannot sign for an unavoidable reason
4	Company not resident in India	Any person holding a valid power of attorney from the company	None stated
5	Company being wound up, or with a receiver appointed	The liquidator referred to in section 322(1)	None stated
6	Company whose management is taken over by the Central or a State Government	Principal officer of the company	None stated
7	Company in corporate insolvency resolution process admitted under section 7, 9 or 10 of the Insolvency and Bankruptcy Code, 2016	Insolvency professional appointed by the Adjudicating Authority	None stated
8	Firm	Managing partner	Any partner who is not a minor, where the managing partner cannot sign for an unavoidable reason or there is none
9	Limited liability partnership	Designated partner	Any partner, or any other person as prescribed, where the designated partner cannot sign for an unavoidable reason or there is none
10	Local authority	Principal officer	None stated
11	Political party referred to in section 263(1)(a)(iii)	Chief executive officer (whether called secretary or any other designation)	None stated
12	Any other association	Any member, or the principal officer	Not needed, both are listed as options
13	Any other person	The person himself	Any person competent to act on his behalf

How do you decide who signs? A quick decision path

When can someone else sign an individual's return?

Under Sl. No. 1, the individual signs personally. Two exceptions exist:

• If the individual is mentally incapacitated from attending to his affairs, the guardian or any other person competent to act on his behalf signs.
• If, for any other reason, the individual cannot verify the return, a person duly authorised through a valid power of attorney signs.

The power of attorney route is the only one that works for a person who is, say, travelling or in hospital. It requires a valid power of attorney, so a casual email or a verbal request to a relative is not enough.

Who signs for a HUF, a firm or an LLP?

A HUF return is signed by the karta. If the karta is absent from India or mentally incapacitated, any other adult member of the family signs (Sl. No. 2).

A firm return is signed by the managing partner. If the managing partner cannot sign for an unavoidable reason, or the firm has no managing partner, any partner who is not a minor may sign (Sl. No. 8).

An LLP return is signed by the designated partner. If the designated partner cannot sign for an unavoidable reason, or there is none, any partner of the LLP or any other person as may be prescribed signs (Sl. No. 9).

Who signs for a company, including one in insolvency or liquidation?

For an ordinary company (Sl. No. 3), the managing director signs. If there is no managing director, or he cannot sign for an unavoidable reason, any director or any other person as may be prescribed signs. Four special cases override this:

• Non-resident company (Sl. No. 4): any person with a valid power of attorney from the company.
• Company in liquidation or with a receiver (Sl. No. 5): the liquidator referred to in section 322(1) (see company in liquidation). That sub-section covers a liquidator of a company being wound up under a court order or otherwise, and a person appointed receiver of any assets of the company.
• Government-managed company (Sl. No. 6): the principal officer of the company.
• Company in corporate insolvency resolution (Sl. No. 7): the insolvency professional appointed by the Adjudicating Authority, where the application was admitted under section 7, 9 or 10 of the Insolvency and Bankruptcy Code, 2016.

Who is the "prescribed person" for a company or LLP?

Sl. Nos. 3 and 9 let a "prescribed" person sign when the usual signatory cannot. Rule 168(1) says that for these two serial numbers the "any other person" is the person appointed by the Adjudicating Authority to discharge the duties of an interim resolution professional, a resolution professional or a liquidator under the Insolvency and Bankruptcy Code, 2016. "Adjudicating Authority" has the meaning in section 5(1) of that Code (rule 168(2)).

Does the same person sign other forms too?

Yes. Many forms in the Income-tax Rules, 2026 say they must be verified by "the person who is authorised to verify the return of income under section 265". Knowing the signatory for the return therefore tells you who signs these as well:

Rule	Form or filing	Who verifies
Rule 31(3)	Form No. 15 (statement of donations received by a research association, university, college or institution, or company)	Person authorised under section 265
Rule 32(3)	Form No. 17 (application for approval, research association)	Person authorised under section 265, as applicable to the applicant
Rule 50(6)	Form No. 27 (specified entity, attribution of income under section 67(10))	Person authorised under section 265 for the specified entity
Rule 101(6)	Form No. 49 (safe harbour option for business income attribution)	Person authorised under section 265, furnished under digital signature or electronic verification code
Rule 167(3)	Form of appeal under rule 167(1)	Person authorised under section 265
Rule 200(3)(a)	Application for advance ruling in Form No. 120, where the applicant must file a return	Person authorised under section 265, by digital signature if the return needs one, otherwise by electronic verification code

For the procedure itself, see advance rulings. Rule 200(3)(b) covers an applicant who is not required to file a return. There, any person duly authorised by the applicant and holding a valid power of attorney signs.

How is the return verified: digital signature, electronic code or ITR-V?

Section 265 says who signs. Rule 164(12) says how the return is furnished and verified, depending on the filer. An "electronic verification code" is a code generated for electronic verification as per the standards set by the Systems directorate of the department (rule 164(13)).

Filer (rule 164(12))	Allowed manner
Company	Electronically under digital signature only
Any person whose accounts must be audited under section 63	Digital signature, or electronic transmission under electronic verification code
Any other person	Digital signature; or electronic verification code; or electronic transmission followed by a signed ITR-V
Individual aged 80 or more at any time in the tax year, filing SAHAJ (ITR-1) or SUGAM (ITR-4)	Same three options as above, including ITR-V

The same three-way split applies to the updated return in Form ITR-UN under rule 165(2). Each ITR form is verified "in the manner indicated therein" (rule 164(2) to (10)). The rules in the files I checked do not state a time limit for submitting ITR-V, so check the form's instructions before relying on a date.

Example. Meena Traders Private Limited (tax year 2026-27) has an audited balance sheet. Because it is a company, its return can only be verified under digital signature, and the signatory under section 265 Sl. No. 3 is the managing director, so the digital signature should be his. A sole proprietor with audited accounts under section 63 could choose the electronic verification code instead.

Scenarios: who signs in practice?

Scenario 1: Ravi is abroad at filing time. Ravi, a salaried individual, is working outside India and the return for tax year 2026-27 is due. Sl. No. 1 requires him to verify it himself. If he cannot, his brother can sign only if Ravi has given him a valid power of attorney. Without one, the return stays unverified until Ravi can sign.

Scenario 2: the karta is away. Meena's father is the karta of a HUF and is outside India for the year. Under Sl. No. 2(ii), any other adult member of the family can verify the HUF's return. Meena, who is an adult member, can sign.

Scenario 3: a firm with no managing partner. A partnership firm of three partners has not designated a managing partner. Under Sl. No. 8(ii), any partner who is not a minor can verify the return.

Scenario 4: a company in insolvency. A company's insolvency application has been admitted under section 7 of the Insolvency and Bankruptcy Code, 2016. Its former managing director no longer verifies the return. Sl. No. 7 requires the insolvency professional appointed by the Adjudicating Authority to sign.

Compliance walk-through before you file

1. Identify the filer type. Match it to a serial number in the section 265 Table, not just to the name on the PAN card.
2. Check the special status. For a company, confirm whether it is non-resident, in liquidation, government-managed or in a corporate insolvency resolution process, since these change the signatory.
3. Confirm the signatory is in office. The managing director, managing partner, designated partner or karta must actually hold that role on the day of verification.
4. If using a fallback, record the reason (absence, incapacity, no managing director) and keep the power of attorney or board resolution on file.
5. Have the signatory verify the return using the method the return form and rules prescribe. Section 263(2)(a) lets the Board prescribe the form and the manner of verification.

Common mistakes

• Letting the accountant sign for a company with a managing director. Sl. No. 3 names the managing director first. A fallback applies only when there is no managing director or he cannot sign for an unavoidable reason.
• Treating a minor partner as a valid signatory for a firm. Sl. No. 8(ii) says a partner "not being a minor".
• Relying on an informal authority for an individual. Sl. No. 1(iii) needs a valid power of attorney.
• Using the old director after insolvency admission. Sl. No. 7 moves signing to the insolvency professional.
• Forgetting the same signatory for related forms. Forms such as Form No. 49 and Form No. 15 must be verified by the section 265 person, not any authorised signatory.

Quick reference

Filer	Signs first	Signs if first cannot
Individual	Self	Guardian or POA holder
HUF	Karta	Other adult member
Company	Managing director	Any director or prescribed person
Firm	Managing partner	Any non-minor partner
LLP	Designated partner	Any partner or prescribed person
Local authority	Principal officer	Not specified
Political party	Chief executive officer	Not specified
Other association	Any member or principal officer	Not applicable

How do CA firms keep track of signatories across clients?

For a CA firm, the hard part is that signatories change: a director resigns, a karta moves abroad, a company enters insolvency. Finexo's practice management software lets you keep client-wise notes and filing tasks so the right signatory is confirmed before each return goes out. It does not file or verify returns for you.

For a related read on how return due dates work, see who must file and when under the 2025 Act.

Where this is in the Act

• Section 265, Table Sl. Nos. 1 to 13: who verifies the return
• Section 263: return of income, including section 263(2)(a) on the manner of verification
• Section 322(1): liquidator of a company being wound up
• Rule 164(12) and (13), rule 165(2): manner of verification (digital signature, electronic verification code, ITR-V)
• Rule 168: prescribed person for Sl. Nos. 3 and 9
• Rules 31(3), 32(3), 50(6), 101(6), 167(3), 200(3): other forms verified by the section 265 person

This article explains the Income-tax Act, 2025 (as amended by the Finance Act, 2026) and the Income-tax Rules, 2026. It is general information, not tax advice. Confirm the position for a specific case with a qualified chartered accountant.