section 128(3)

can anyone explain the proviso
what is the meaning of any person authorised by BOD
is he director or may be any person including director
Replies (3)
128(3) ?? Please recheck it once again and let me about which section you need clarification.. Reopening of books??
128(3) ?? Please recheck it once again and let me about which section you need clarification.. Reopening of books??
proviso of section 128(3)

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