A company is being wound up by order of the Tribunal. Under section 265 of the Income-tax Act, 2025, who must verify its return of income?

The Table in section 265 of the Income-tax Act, 2025 requires the return of a company being wound up, by order of a court or otherwise, to be verified by the liquidator referred to in section 322(1). The managing director, or failing him any director, verifies the return of a company in ordinary cases, and the principal officer verifies where the Government has taken over the management.