Company return verification under Section 140:
AStatutory Auditor (per relevant Section)
BCompany Secretary
CAny director
DMD (or director if MD unavailable)
Answer & Solution
Correct answer: D. MD (or director if MD unavailable)
1. Section 140: who can verify return.
2. Company: Managing Director; if MD not available or none, any director.
3. Non-resident company: person with valid power of attorney.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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