Assessee

Mode of Filing

Manner of Filing

Individual

(I) signed or digitally signed, -

(i) by the individual himself; or

(ii) where, for any unavoidable reason, it is not possible for the individual to sign the application,

by any person duly authorised by him in this behalf:

Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application.

Furnished through his registered e-mail address

HUF

(I) signed or digitally signed, -

(i) by the karta thereof; or

(ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by

any other adult member of such family.

Furnished through its registered e-mail address

Company

(I) signed or digitally signed, -

(i) by the Managing Director thereof; or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof; or

(ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf:

Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application.

Furnished through its registered e-mail address

Firm

Signed or digitally signed, -

(i) by the managing partner thereof; or

(ii) where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor.

Furnished through its registered e-mail address

AoP

Signed or digitally signed by any member of the association or the principal officer thereof

Furnished through its registered e-mail address

Any other person

Signed or digitally signed by that person or by some other person competent to act on his behalf

Furnished through its registered e-mail address