29 September 2015
MD / WTD is ceased to be MD / WTD but re-appointed under the same designation MD / WTD. As there is no change in the designation, not required to file DIR 12. However, it is practice to file Form in such cases.
Since, Branch auditor cannot be termed as auditor referred to u/s 139. Moreover, he is not going to sign on the main report, should not file ADT1.
30 September 2015
Whether MR-1 is required to b filed in case of re-appointment of M.D.W.T.D.?If not then ROC record will not taly with the Company's record.
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