Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 538] [Entire Act] Union of India - Subsection Section 538(3) in The Companies Act, 1956 (3)For the purposes of this section, the expression "officer" shall include any person in accordance with whose directions or instructions the Directors of the company have been accustomed to act.