kindly clarify section 134 (6), because in pvt comp board's report signed by only one director, and he is telling only financial report signed by two director not in board's report.
22 October 2016
Directors Report can be signed by Chairperson of a Company, if Company has one and if he is authorised by Board to do so. If there is no chairperson, then Directors Report shall also be signed by Two Director one of whom shall be MD, if any.
In case of OPC, if there are only one director, then in such case, it can be signed by such single Director.