Authorised Signatories for Filing of Return u/s 140 of the Income Tax Act

Income Tax return must be signed by the authorised person.
The Return of Income shall be signed-
1)   In case of an Individual:
(i)   By the individual himself
(ii)  Where the individual is absent from India , then by the individual himself or by any other person duly authorised by him
(iii)  In case where he is mentally incapacitated , then by his legal guardian or any person competent to act on his behalf.
(iv)  If for any other reason the individual is not able to sign , then by any person duly authorised by him.
Points to be Noted: In case of (ii) and (iv) above, the person signing the return should have a valid power of attorney from the individual to do so which should be attached with the return of income.
2)  In case of a partnership ship:
(i)   By the managing partner
(ii) If there is no managing partner or if the managing partner is not able to sign because of unavoidable reasons , then by any partner of a firm not being minor
3)  In case of a Limited Liability Partnership (LLP) :
(i)   By the designated partner thereof, or
(ii)  Where there is no designated partner as such ,or, where for any unavoidable reason such designated partner is not able to sign and verify the return , by any partner thereof.
4) In case of an HUF  :
(i)  By the Karta
(ii) If the karta is absent from India or is mentally incapacitated, then by any adult member of the family.
5) In case of a Company :
(i)   By the managing director
(ii) If there is no managing director or the managing director is not able to sign because of unavoidable reasons , then by any director of the company.
(iii)  In case of a company , which is not resident in India , by the person duly authorised by the company to sign on his behalf. The authorization should be by way of a power of attorney which should be attached with the return of Income.
(iv)  In case of a company being wound up , by the liquidator.
(v) In case of a company whose management has been taken over by the Central Government or the State Government , by the Principal Officer thereof.
6) In case of a political party, by the Chief Executive Officer of the party
7) In case of a Local authority , by the Principal Officer thereof
8) In case of AOP or BOI , by any member or the Principal Officer thereof
9) In case of any other person , by that person or by a person or by a person competent to act on his behalf
Points to be Noted : An unsigned return is void-ab-initio which means a return without    authorised signature is not valid and has no use as such.