Roc filing

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CA Aditya Shah (Querist)
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24 September 2014 For Roc filing, is sign of both directors is reqd on the balance sheet, Pl and annual return or only sign of one director do? or, can we file it as sd/-? Also, is company's common seal required to be affixed on the balance sheet, statement of PL?

Ankur Garg

Ankur Garg (Expert)
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24 September 2014 Balance sheet is to be signed by 2 director. There is no provision which allow 1 director to sign balance sheet.

Common seal is not required to be affixed on balance sheet. Avoid using Sd/- in place of signatures.

Thanks