https://www.taxtmi.com/circulars?id=10758 Prevailing practice and the wording of section 147(1)(b) support use of a metallic common seal rather than a non metallic stamp; companies must consult their articles of association for any express provisions governing the form, custody, and use of the common seal and follow those provisions to determine the mode and manner of keeping it. en-us Tue, 08 Dec 1964 00:00:00 +0530 Thu, 16 Jun 2011 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10758 Prevailing practice and the wording of section 147(1)(b) support use of a metallic common seal rather than a non metallic stamp; companies must consult their articles of association for any express provisions governing the form, custody, and use of the common seal and follow those provisions to determine the mode and manner of keeping it. Circulars Companies Law Tue, 08 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10758