| (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. |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
