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Annual Return MGT-7

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(Querist)
05 November 2016 In case of a small company can we attach DSC of a director only and upload d form mgt-7 or do we need the sign of company secretary also?
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
07 November 2016 the proviso to Section 92(1) provides that in relation to a small company, the annual return shall be signed by the company secretary, or where there is no company secretary, by the director of the company.
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