Section 140 of ITA, 1961 : Section 140: Return By Whom To Be Verified

Explanation using Example

Imagine Mr. Sharma, an Indian citizen, has been working in the United States for the past year and hasn't been able to return to India. It's time to file his income tax return in India. As per Section 140 of The Income-tax Act, 1961:

• Since Mr. Sharma is absent from India, he can either verify the return himself online through the e-filing portal using his digital signature or he can authorise someone else, like his chartered accountant, to do so on his behalf.
• Mr. Sharma will need to provide a valid power of attorney to his chartered accountant, which should be attached to the return, authorising them to file and verify his income tax return in India.

This ensures that Mr. Sharma complies with the tax laws of India while he is abroad.