Below are authorized persons to file Income-tax return in such cases:
| Type of Taxpayer | Person authorized to file the Income Tax Return |
| Company | Director of the Company/ Managing Director of the Company/ Authorised Person of the Company |
| Partnership Firm / Limited Liability Partnership (LLP) |
Partner / Managing Partner |
| HUF | Karta of HUF |
Also, where Digital signature (DSC) is mandatory, DSC of concerned person will be required to file the return.
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