Company Secretary
4101 Points
Joined October 2012
hi,
As per Sec. 2(24) of the companies act,."manager" means an individual (not being the managing agent) who, subject to the superintendence, control and direction of the Board of directors, has the management of the whole, or substantially the whole, of the affairs of a company, and includes a director or any other person occupying the position of a manager, by whatever name called,and whether under a contract of service or not;
So it is not required to file form 32