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[Cites 0, Cited by 0] [Section 44E(2)] [Section 44E] [Entire Act]

Union of India - Subsection

Section 44E(2)(c) in Income Tax Rules, 1962

(c)in the case of a company,-
(i)by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ;
(ii)where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf :