Annual Return is required to be signed by atleast two directors one of whom must be MD if there is one and Manger or Company Secretary. In case of Listed Companies the Annual Return is also to be certify by the PCS.
For this, Board Meeting should be conveyed and MD and one director and Company secretary should be authorised to sign on the Annual Return.
When we file Form 20B for submitting Annual Return(Attached) to ROC one director is required to be aurhoried by the duly conveyed Board Meeting to sing on the form. This authority may be given one time or whenever need arise. This may or may not be same who is signed on the Annual Return.