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CS Professional · Compliance Management, Audit and Due Diligence · Signing and Certification

Anvi Retail Ltd is a listed company that has no company secretary in its employment at present. Who may sign its annual return under the Companies Act, 2013, in the capacity that the company secretary would otherwise have?

The annual return is signed by a director together with a company secretary in practice. Where a company has no company secretary, Section 92(1) provides for a company secretary in practice to sign. The director-only alternative is limited to One Person Companies and small companies, which a listed company is not.

  1. AA director and a company secretary in practiceCorrect
  2. BTwo directors only
  3. CThe statutory auditor and a director
  4. DA director and the chief financial officer

Explanation

Section 92(1) requires the annual return to be signed by a director and the company secretary, or where there is no company secretary, by a company secretary in practice. The proviso allowing a director to sign in place of the secretary applies only to One Person Companies and small companies, and Anvi is listed, so it does not apply.

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