Interpretation
For the purposes of the foregoing provisions of this Chapter,—
*(a) the expression “certified” means certified in the prescribed manner to be a true copy or a correct translation;
(b) the expression “director”, in relation to a foreign company, includes any person in accordance with whose directions or instructions the Board of Directors of the company is accustomed to act; and
(c) the expression “place of business” includes a share transfer or registration office.
Note:
*Clause (a) has been notified as on 01/04/2014.

CA Bhuvnesh Goyal
Partner
CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.