WELCOME TO SINGHAL AJAY & ASSOCIATES

CA SINGHAL AJAY KUMAR
FCA, ACS, AICWA, MBA, LL.B.

CA Singhal Ajay Kumar, a Rank Holder in CA Final Exams held in Nov 1992 and is the Member of ICAI since Jan 1993. He has been Dy. Convener (2005-06) & Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received BEST Study Circle Award, BEST Dy. Convener Award, BEST Convener award.

Further, under his Convenership, VMCA has contributed Rs. 5,01,000/- to CABF, an INITIATIVE for NOBLE cause for the Members in CA Profession.

I seek your BLESSING, SUPPORT & VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with a lust to serve the Profession.

Message By CA GOPAL JI AGARWAL

Dear Brothers and Sisters,
It is my pride and pleasure to introduce my Childhood Friend - CA SINGHAL AJAY KUMAR, FCA, a core and true professional, who is contesting forthcoming election of NIRC of ICAI.
He has been with me time and again in various era of life like roommate during CA Studies, Dy. Convener of Vikas Marg CA Study Circle and strong family bonding as well.
He is a brilliant scholar (35th rank in CA Final) and merit holder in ICWA. A person of full of energy, having dynamic personality and has very good qualities to usher us into this profession. I have no doubt that he will strive his best to take our Institute and fraternity to achieve greater heights of professional dignity and fulfillment.
He is a Member of ICAI since Jan 1993. Besides, FCA, he is also ACS, AICWA, MBA, LL.B. He has been Dy. Convener (2005-06) when I was the Convener, and Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received Best Study Circle Award, Best Dy. Convener Award, and Best Convener award.
Further, under his Convenership, VMCA has contributed a sum of Rs.5,01,000/- to CABF, an initiative for NOBLE cause for the Members in CA Profession for which VMCA has also been awarded "Special Contribution by the Study Circle Award" by the NIRC.
Being in the core practice of CA, he is fully supported by his better half, CA Archana Singhal, FCA, LL.B., DISA, IFRS.
I most humbly request you for your blessings, open hearted support and FIRST preference VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with an aspiration to serve the Profession with his all integrity and sincerity.

With best regards,
Professionally yours,
CA GOPAL JI AGARWAL

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    15A. Return by whom to be signed.

    The return made under section 14 or section 15 shall be signed and verified—

    [(a)   in the case of an individual,—
    (i)   by the individual himself ;
    (ii)   where he is absent from India, by the individual himself or by some person duly authorised by him in this behalf ;
    (iii)   where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf ; and
    (iv)   where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf :
        Provided that in a case referred to in sub-clause (ii) or sub-clause (iv), the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return ;]
    (b)   in the case of a Hindu undivided family, by the karta, and, where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family ; and
    [(c)   in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return or where there is no managing director, by any director thereof :]]

    [Provided that where the company is not resident in India, the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return :

    Provided further that,—

    (a)   where the company is being wound up, whether under the orders of the court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178 of the Income-tax Act ;
    (b)   where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be signed and verified by the principal officer thereof.





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