Rule 7 - Return by whom to be signed - Commodities Transaction Tax Rules, 2013

7. Return by whom to be signed. ─ The return under sub-section (1) of section 120 of the Act shall be signed and verified in the case of a recognised association, ─ (i) being a company, by the managing director or a director thereof; and (ii) in any other case, by the principal officer thereof.