23 June 2012
i have read in the CS PROFFESSIONAL Books (due deligence and CSP on Pg 690) that PCSs are restricted to sign more than 80 Annual return and compliance.
No, it does not means because the Companies Act, not specified any section for signing of digital Form-20B, it can be signed by any professional mentioned in such Form.
In case of attachment it can only be signed by company secretary in practice along with directors of the Company as per section 161 of the Companies Act, 1956.