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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Who Must Sign Securities Transaction Tax Returns Under Rule 8 and Section 101(1): Exchanges, Mutual Funds, Insurers</h1> Rule 8 of the Securities Transaction Tax Rules, 2004 prescribes who must sign and verify returns under section 101(1) of the Act. For a recognised stock exchange that is a company, the Managing Director or a director must sign; in any other form, the principal officer must sign. For a Mutual Fund, the return must be signed by the trustee or another person managing its affairs who is duly authorised by the trustee. For an insurance company, the return must be signed by the managing director or a whole-time director, as defined in the Companies Act, 2013, and duly authorised by the Board.