Section 140 — Return by whom to be 2[verified].

Return by whom to be 2[verified].—The return 3[under section 115WD or section 139] shall be 4[verified]— 5[(a) in the case of an individual,— (i) by the individual himself; (ii) where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf;

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