Rule 8 - Return by whom to be signed - Securities Transaction Tax Rules, 2004

Return by whom to be signed 8. 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. 1 [ (c) in the case of an insurance company by the managing director or a whole-time director as defined in clauses (54) and (94) of section 2 of the Companies Act, 2013 (18 of 2013) a duly authorised by the Board of Directors of such company in this behalf. ] ****************** NOTES:- 1. Inserted vide Notification No. 9/2022 Dated 18-01-2022