Section 2(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)Unless otherwise specified in this Regulation-(a)words importing the masculine gender shall include the feminine gender;(b)words in singular shall include their plural and vice versa;(c)expressions referring to "writing" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form; and(d)with reference to a person who is unable to sign his name, the word "signature" shall include his thumb impression or other mark duly attested to signify his signature.
