Re: POA IN CASE OF NON AVAILABILITY OF ASSESSEE

Whether Power of Attorney can act as assessee of Original Assessee in vived se viswas scheme

As per the Direct Tax Vivad Se Viswas Rules , 2020 Rule 3 (3) , the declaration  and verification  shall be signed by the declarant  or any person competent to verify  the return of income on his behalf  in accordance with section 140 of the Income -tax Act , 1961    The Form has to be signed by the  declarant   or a person who is authorised to sigh the return under section 14O of the Act. In case the assessee is not able to sign or not available it can be signed by the power of attorney holder if has the Specific Authority to sign the return. Assuming the Form is signed by the Power of Attorney Holder the said form will not be treated  as invalid . The Designed  Authority has to issue a defect memo  , in such circumstances the assessee may have to file revised form  .   It is not desirable to file the declaration  which is signed by the Power of Attorney holder  

 

---