Section 15A(a) in The Wealth- Tax Act, 1957

Central Government Act

(a) in the case of an individual, by the individual himself; where the individual is absent from India, by the

1. Ins. by Act 19 of 1970, s. 26 (w. e. f. 1- 4- 1970 ). 2 Subs. by Act 46 of 1964, s. 14, for certain words (w. e. f. 1- 4- 1965 ). 3 Subs. by Act 58 of 1960, s. 3 and Sch II, for certain words. 4 Ins. by Act 46 of 1964, s. 15 (w. e. f. 1- 4- 1965 ).

individual concerned or by some person duly authorised by him in this behalf; where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf; and where for any other reason it is impossible for the individual to sign the return, by any person competent to act on his behalf;