(2) The claim shall be signed, in the case of an individual, by the individual himself, and in the case of a company, by the principal officer thereof.
(3) The claim under sub-rule (1) shall be made to the Income-tax Officer exercising jurisdiction under the Act in the case of the claimant."
Extra Notes for Readers:
- Rule 40A was omitted by the Income Tax (5th Amendment) Rules, 1989, w.e.f. 18th May. 1989
Reference/Source: Check at Income Tax site for latest version of the Rules - link