The return made under section 7 shall be signed and verified- (a) in the case of an individual, by himself: where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by the Manager and where the Manager is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company, by the principal officer thereof; (d) in the case of a firm, by any partner thereof not being a minor; 24 substituted by section 9 of raj. act no 15 of 1973 published. in the raj.Gazette.part IV-A, extraordianry, date 1-4-1973 (e) in the case of any other association, by any member of the association or the principal officer thereof; and (f) in the case of any other person, by that person or by some person competent to set on his behalf.