24 November 2016
Pls refer Sec.92 of Companies Act, 2013. As per this sec., Annual Return has to be signed by director and CS; but where there is no CS, by PCS. However, if company is a OPC or small company, annual return has to be signed by CS only and where there is no CS in company, by a director. Therefore, generally in small companies, there are no CS so annual returns are signed by a director only in such companies.
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