13 January 2016
The annual return, filed by a listed company or, by a company having such paid-up capital of Rs.10 Crores or more OR turnover of Rs.50 Crores or more shall be certified by a PCS in Form No. MGT-8 stating that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this act.
13 January 2016
a) Companies having paid-up share capital of 10 crore rupees or more or turnover of 50 crore rupees or more :-- Annual Return of such company shall be signed by a PCS. Further a certificate in prescribed form (Form No. MGT.8) shall also be prepared and signed by PCS.
b) Companies other than Small Companies and OPC’s other than companies covered under (a) above (Companies having turnover above Rs. 2 Crores but less than Rs. 50 Crores or Paid up Capital is more than Rs. 50 Lacs but less than Rs. 10 Crores) :-
Annual Return is to be signed both by a Director and a Company Secretary, or where there is no Company Secretary, by a Company Secretary in practice. Certificate in prescribed form as shown (a) above is not required.
C) OPC's and small Companies : Annual Return of a One Person Company and a Small Company shall be signed by the Company Secretary in employment or where there is no Company Secretary, by a director of the company.
Signature of Practicing Company Secretary is not Compulsory.
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