When person can be deemed to be “officer” as contemplated in clause (30)

When person can be deemed to be “officer” as contemplated in clause (30) https://www.taxtmi.com/circulars?id=10732 A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an officer for that duty and answerable accordingly; this characterisation is fact sensitive and must be applied duty by duty in light of the Act and the definition of an officer who is in default. en-us Mon, 07 Oct 1963 00:00:00 +0530 Thu, 16 Jun 2011 15:55:00 +0530 TaxTMI RSS Generator When person can be deemed to be “officer” as contemplated in clause (30) https://www.taxtmi.com/circulars?id=10732 A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an officer for that duty and answerable accordingly; this characterisation is fact sensitive and must be applied duty by duty in light of the Act and the definition of an officer who is in default. Circulars Companies Law Mon, 07 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10732