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CA Final · Direct Tax Laws & International Taxation · Advance Rulings

Mehta Textiles Ltd, a person required to furnish a return of income, is filing an application for an advance ruling. Its return is required to be furnished under digital signature. Under Rule 200(3) of the Income-tax Rules, 2026, how must the application be signed and furnished?

The application must be signed by the person authorised to verify the return under section 265 and furnished electronically under digital signature, because the return itself requires digital signature. The power-of-attorney route applies only to applicants not required to file returns.

  1. ABy any person holding a power of attorney, using an electronic verification code
  2. BBy the person authorised to verify the return under section 265, electronically under digital signatureCorrect
  3. CBy the person authorised to verify the return, in paper form with a wet signature
  4. DBy the Assessing Officer on the applicant's behalf, electronically

Explanation

Rule 200(3)(a) requires an applicant who must file a return to have the application signed by the person authorised to verify the return under section 265. It is furnished electronically under digital signature if the return requires digital signature, otherwise through an electronic verification code. The power-of-attorney route in clause (b) is for applicants not required to file returns.

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