Form STK 2 certification must be by a CA, CS, or Cost Accountant in whole time practice. Rule 6 requires that Form STK 2 be certified by a Chartered Accountant, Company Secretary, or Cost Accountant who is in whole time practice, making professional qualification and whole-time practice status the operative conditions for valid certification.
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Provisions expressly mentioned in the judgment/order text.
Form STK 2 certification must be by a CA, CS, or Cost Accountant in whole time practice.
Rule 6 requires that Form STK 2 be certified by a Chartered Accountant, Company Secretary, or Cost Accountant who is in whole time practice, making professional qualification and whole-time practice status the operative conditions for valid certification.
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