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aythentication of Annual Report

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(Querist)
21 September 2010 What are the provisions in respect5 of signing of notice of AGM & Directors Report, Balance Sheet and p&l of the company. Whether it is mandatory to get it signed by managing Director.
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Ajay Mishra

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Ajay Mishra (Expert)
21 September 2010 Dear Friend

Authorisation for signing of Balance Sheet, profit and Loss Account will be done at Board Meeting.

In case of Balance Sheet and Profit and Loss Account: As per section 215(1)(ii) of the Companies Act, 1956 signed by not less than two directors of the company one of whom shall be MD where there is one. So it is mandatory to sign these documents by MD.

In case of Director’s Report: As per section 217(4) of the Companies Act, 1956 signed by its chairman if he is authorized by Board. As per this section it is not mandatory to sign Directors Report by MD unless he is authorized by Board and he is chairman of the Meeting.

Regards
CS Ajay Mishra
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