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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

Union of India - Subsection

Section 7(2)(c) in Hotel Receipts Tax Rules, 1981

(c)in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof or where in the case of a non-resident, the assessment has been made on any person who has been treated as his agent under section 163 of the Income-tax Act-, by such person;