Return signing requirements for recognised stock exchanges, mutual funds, and insurance companies clarified under securities transaction tax rules.

Returns under the securities transaction tax rules must be signed and verified by authorised officials: for a recognised stock exchange, the Managing Director or a director if the exchange is a company, otherwise the principal officer; for a Mutual Fund, the trustee or a trustee authorised manager; and for an insurance company, the managing director or a whole time director duly authorised by the board, as inserted by later notification.

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