Section 265 — Verification of Return | ITA 2025

Section 265 is the substantive equivalent of 1961 s. 140 -- the provision dealing with verification of return (dsc / evc / aadhaar otp) in the return-filing framework under Chapter XV. Critical for compliance; integrates with s. 263 main…

Section 265 — - VERIFICATION OF RETURN (DSC / EVC / AADHAAR OTP)

Statutory text — Income-tax Act, 2025

Marginal note -- Verification of return (DSC / EVC / Aadhaar OTP)

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:

TABLE Sl. Person furnishing To be verified No. return of income

A B C

1. An individual. (i) By the individual himself;

(ii) where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf;

(iii) where, for any other reason, it is not possible for the individual to verify the return, by any person duly authorised by him through a valid power of attorney.

2. A Hindu undivided (i) By the karta; family. (ii) where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family.

3. A company in cases other (i) By the managing director of the company; than those mentioned at (ii) where there is no managing director, or the serial numbers 4, 5, 6 managing director is not able to verify the and 7. return due to any unavoidable reason, by any director of the company or any other person as may be prescribed for verifying the return.

4. A company not being By any person holding a valid power of attorney resident in India. from the company to do so.

5. A company which is By the liquidator as referred to in section 322(1)86. being wound up by orders of the Court or otherwise, or where any person has been appointed as receiver of any assets of the company.

6. A c o m p a n y w h o s e By the principal officer of the company. management has been taken over by the Central Government or any State Government under any law. Sl. Person furnishing To be verified No. return of income

A B C

7. A company, for which By the insolvency professional appointed by such application seeking Adjudicating Authority, where— corporate insolvency “Insolvency professional” and “Adjudicating resolution process has Authority” shall have the same meanings as been admitted by the assigned to them respectively in sections 3(19)87 Adjudicating Authority and 5(1) of the Insolvency and Bankruptcy Code, under section 7 or 9 or 2016 (31 of 2016). 10 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016).

8. A firm. (i) By the managing partner of the firm;

(ii) where the managing partner is not able to verify the return due to any unavoidable reason, or there is no managing partner as such, by any partner of the firm, not being a minor.

9. A limited liability part- (i) By the designated partner of the limited lia- nership. bility partnership;

(ii) where the designated partner of the limited liability partnership is not able to verify the return due to any unavoidable reason, or where there is no designated partner, by any partner of the limited liability partnership or any other person as may be prescribed for verifying the return.

10. A local authority. By the principal officer of the local authority.

11. A political party as By the chief executive officer of such political party referred to in section (whether the chief executive officer is known as 263(1)(a)(iii). secretary or by any other designation). 12 Any other association. (i) By any member of the association; or

(ii) by the principal officer of the association.

13. Any other person. (i) By the person himself; or

(ii) by any person competent to act on his behalf. Self-assessment.

STATUTORY ARCHITECTURE: Verification of return (DSC / EVC / Aadhaar OTP) is integral to the return-filing compliance framework. The provision provides the legal basis for the operational mechanics of verification of return (dsc / evc / aadhaar otp). Practitioner: ensure compliance with this provision; coordinate with main return-filing under s. 263.

CROSS-REFERENCES

Section 262 -- PAN.
Section 263 -- Return of income.
Section 272A -- Late fee.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 265	INCOME-TAX ACT, 1961 -- s. 140
Verification of return (DSC / EVC / Aadhaar OTP)	1961 s. 140