form 15CA

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can form 15ca be signed by an accountant of a company, in absence of directors
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believe you can.  Refer section 2(35)of the act.  Also, pass a necessary resolution to delcare the relevant person as duly authorized to act as prinicipal officer. (something like this https://www.caclubindia.com/forum/appointing-principal-officer-86630.asp)

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