97. Iskon Inc., a foreign company and non-resident in India for A.Y. 2021- 22, engaged in the business of trading of tube-lights outside India. The principal officer of the company has approached you to enlighten him regarding the provisions of the Income-tax Act, 1961 pertaining to the person who is required to verify the return of income in case of 1 Iskon Inc. Advise him as to which of the following statements are correct, assuming that the company has a managing director- 1 The return of income in case of Iskon Inc. can be verified by the managing director. II The return of income in case of Iskon Inc. can be verified by any director, irrespective of the availability or otherwise of the managing director. The return of income in case of Iskon Inc. may be verified by a person who holds a valid power of attorney from such company to do so, irrespective of the availability or otherwise of the managing director. Choose the correct answer: (a) I or II or 111 Only 1 (b) (C) (d) I or III Only III 97. Iskon Inc., a foreign company and non-resident in India for A.Y. 2021- 22, engaged in the business of trading of tube-lights outside India. The principal officer of the company has approached you to enlighten him regarding the provisions of the Income-tax Act, 1961 pertaining to the person who is required to verify the return of income in case of 1 Iskon Inc. Advise him as to which of the following statements are correct, assuming that the company has a managing director- 1 The return of income in case of Iskon Inc. can be verified by the managing director. II The return of income in case of Iskon Inc. can be verified by any director, irrespective of the availability or otherwise of the managing director. The return of income in case of Iskon Inc. may be verified by a person who holds a valid power of attorney from such company to do so, irrespective of the availability or otherwise of the managing director. Choose the correct answer: (a) I or II or 111 Only 1 (b) (C) (d) I or III Only