Section 8 in Securities Transaction Tax Rules, 2004
8. Return by whom to be signed.-
The return under sub-section (1) of section 101 of the Act shall be signed and verified -(a)in the case of a recognised stock exchange -(i)being a company, by the managing director or a director thereof;(ii)in any other case, by the principal officer thereof.(b)in the case of a Mutual Fund, by the trustee or such other person managing the affairs of the Mutual Fund as may be duly authorised by the trustee in this behalf.
