01 March 2024
Suppose Mr. A is the Employee Benefits Manager of a Company who is a Digital Signatory for submission of TDS return u/s 24Q. Will Mr. A be treated as the Principal Officer of the Company for that ?
01 March 2024
No, he will not be treated as Principal officer. The term "principal officer" is defined in Section 2(35) of the Act as the secretary, treasurer, manager or agent of the company.
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