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SEBI had taken up with Press Council of India its concerns on practice of many media groups entering into agreements, such as ‘Private Treaties’, with companies. Typically, such arrangements are with companies which are listed or which proposes to come out with public offerings.
(i) Who is the digital signatory in case of the return of income of a company. (ii) Can the Financial Controller of a company also be a digital signatory in case of a company. In order to answer the aforesaid queries, it will be necessary to refer to the relevant provisions of the Income-Tax Act, 1961 (the Act),