The return of income under section 263 required to be furnished by the person specified in column B of the Table below shall be verified by the person specified in corresponding entry in column C of the said Table
| Sl. No. | Person Furnishing Return of Income | To Be Verified By |
| 1 | An individual | (i) The individual himself; |
| (ii) If mentally incapacitated, by guardian or a competent person; | ||
| (iii) If otherwise unable, by an authorized person with a valid power of attorney. | ||
| 2 | A Hindu Undivided Family (HUF) | (i) By the Karta; |
| (ii) If Karta is absent or incapacitated, by any adult member of the family. | ||
| 3 | A company (except cases in Sl. No. 4, 5, 6, and 7) | (i) By the managing director; |
| (ii) If unavailable, by any director or prescribed person. | ||
| 4 | A non-resident company | By a person holding a valid power of attorney from the company. |
| 5 | A company being wound up or having a receiver appointed | By the liquidator as referred to in section 322(1). |
| 6 | A company under government management | By the principal officer of the company. |
| 7 | A company under corporate insolvency resolution process | By the insolvency professional appointed by the Adjudicating Authority under IBC, 2016. |
| 8 | A firm | (i) By the managing partner; |
| (ii) If unavailable, by any non-minor partner. | ||
| 9 | A limited liability partnership (LLP) | (i) By the designated partner; |
| (ii) If unavailable, by any partner or prescribed person. | ||
| 10 | A local authority | By the principal officer of the local authority. |
| 11 | A political party | By the chief executive officer (CEO) of the party. |
| 12 | Any other association | (i) By any member of the association; |
| (ii) By the principal officer of the association. | ||
| 13 | Any other person | (i) By the person themselves; |
| (ii) By a competent representative. |