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

Veda Textiles Pvt Ltd, an ordinary private company that is not a One Person Company or small company, has a whole-time company secretary and two directors. Who must sign its annual return under Section 92?

The annual return must be signed by a director and the company secretary. Because Veda Textiles has a company secretary and is neither a One Person Company nor a small company, no practising professional is needed for signing and the general rule applies.

  1. AA director and the company secretaryCorrect
  2. BThe company secretary alone
  3. CAny two directors of the company
  4. DA director and a company secretary in practice

Explanation

Section 92(1) requires the annual return to be signed by a director and the company secretary. A company secretary in practice signs only where there is no company secretary. The relaxed signing rule applies to One Person Companies and small companies, which Veda is not.

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