21 July 2009
The director field of the Annual Return(Manual) contains word "PAST AND PRESENT" directors. What does past indicates? Does it indicate since incorporation or only last year?
In annual return manual you have to give details of present directors as well as past directors who ceased to be director/s in that particular financial year as you are aware that that manual annual return goes as a attachment to Form 20B. so only last year details of directors will be mentioned.