Section 140 of the Income-tax Act: Who Can Verify an Income-tax Return?

A practical guide to the persons legally authorised to verify an income-tax return, including individuals, HUFs, companies, firms, LLPs and representative assessees, with the updated framework under section 265 of the Income-tax Act, 2025.

Updated: 26 October 2026 | India

What does verification of an income-tax return mean?

Verification is the legally required confirmation of the information declared in an income-tax return by the taxpayer or another person authorised under the applicable law. Merely uploading a return is not the same as completing its verification. A return that remains unverified can be treated as invalid.

Section 140 of the Income-tax Act, 1961, titled "Return by whom to be verified", specifies the appropriate verifier for each category of taxpayer. It applies to returns under section 139 and, where applicable, the historical provision concerning fringe-benefit returns under section 115WD. The latter is not an ordinary current filing requirement.

Section 265 of the Income-tax Act, 2025 sets out the corresponding rules in a table for returns furnished under section 263. It continues the essential framework while presenting the rules more clearly.

Who is authorised to verify the income-tax return?

Special circumstances and authorised representatives

1. Individuals outside India, incapacitated individuals and other authorised signatories

Under section 140 of the 1961 Act, an individual outside India may verify personally or through a duly authorised person; mental incapacity permits verification by a guardian or other competent person. Where the individual cannot verify for another valid reason, a representative holding a valid power of attorney may act. The updated section 265 of the 2025 Act also recognises verification by an authorised person through a valid power of attorney in prescribed circumstances. The authorisation must meet the applicable legal and portal requirements.

2. Non-resident companies

A non-resident company may have its return verified by a person holding a valid power of attorney from the company. Registration of the appropriate authorised signatory on the e-filing portal may be necessary.

3. Company under liquidation or receivership

Where a company is being wound up or a receiver has been appointed over its assets, the relevant liquidator verifies the return in accordance with the applicable statute.

4. Government takeover of management

Where the Central or a State Government has taken over a company's management under law, the company's principal officer is the verifier.

5. Corporate insolvency resolution process (CIRP)

Where an application for CIRP has been admitted under sections 7, 9 or 10 of the Insolvency and Bankruptcy Code, 2016, the insolvency professional appointed by the adjudicating authority verifies the company's return. The portal's representative registration procedure should be followed.

6. Partnership and LLP exceptions

The statutory default is the managing partner for a firm and the designated partner for an LLP. Another eligible partner may verify only where the statutory alternative applies; routine convenience alone should not be treated as an unrestricted delegation.

How is an income-tax return verified electronically?

The verifier's legal authority and the method used to verify a return are separate questions. Depending on taxpayer type and portal eligibility, verification may be completed through Aadhaar OTP, electronic verification code (EVC), net banking, a digital signature certificate (DSC), or a duly signed ITR-V acknowledgement submitted through the prescribed process.

1. Prepare and submit the appropriate income-tax return through the official e-filing portal.
2. Confirm that the person verifying the return is authorised under section 140 or section 265, as applicable.
3. Choose an available verification method. Companies must verify using DSC, not EVC.
4. Complete verification and retain the acknowledgement or transaction confirmation.
5. Check the status of the return in the portal to confirm successful verification.

Difference between signing, verification and filing

Filing means furnishing the income-tax return to the department. Verification is the formal affirmation by the legally eligible person, completed in the prescribed manner. Digital signing using a DSC is one permitted or mandatory verification mechanism, depending on the category of taxpayer. An accountant, consultant or return preparer is not automatically entitled to verify the taxpayer's return merely because that person prepared it.

Section 140 and section 265: applicability after 1 April 2026

The Income-tax Act, 2025 took effect on 1 April 2026. The Income Tax Department's transition guidance states that section 265 is the corresponding provision for verification and that the authorised persons and electronic verification methods remain substantively unchanged. Returns for FY 2025-26 (AY 2026-27) are governed by the Income-tax Act, 1961, even where filing occurs after 1 April 2026. For tax year 2026-27 and later, consult the 2025 Act and the applicable rules.

Frequently asked questions

Official legal sources and filing resources

• Income Tax Department - Section 140 of the Income-tax Act, 1961
• Income Tax Department - Income-tax Act, 2025 and Rules, 2026
• Official text - Income-tax Act, 2025, as amended (see section 265)
• Income Tax Department - Transition and ITR FAQs
• Income Tax Department - ITR-V and 30-day verification FAQs
• Income Tax Department - Authorised signatory and representative FAQ
• Income Tax Department - Check ITR status

This article explains the statutory framework in general terms. Check the relevant tax year, applicable rules and current departmental notifications before acting.