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

Kaveri Crafts (OPC) Pvt Ltd is a One Person Company that has appointed a company secretary, Mr Dev Malhotra, on its payroll. Who signs its annual return?

The company secretary, Mr Malhotra, signs it. For a One Person Company or small company, section 92(1) proviso requires signature by the company secretary, and only if there is none does the director sign. No practising professional is required.

  1. AThe company secretary, Mr MalhotraCorrect
  2. BA company secretary in practice, in all cases
  3. CThe director and a company secretary in practice together
  4. DThe statutory auditor of the company

Explanation

The first proviso to section 92(1) says that for a One Person Company and a small company, the annual return is signed by the company secretary, or where there is none, by the director. Since Kaveri Crafts has a company secretary, he signs alone. A practising CS is not needed.

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