Sir,
Filing of MGT7 (certification by PCS)is applicable to small companies
sukumar
Ebin Varghese
(CS)
(186 Points)
Replied 21 August 2017
Annual Return of every company shall be signed by the directors of the company and Company Secretary in Practice. However, For a small company and a one person company, which does not have a company secretary, the annual return can be signed by the director(s) of the company. Small Company is defined u/s 2(85),
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