05 August 2013
The Board of director of X company is expired and annual accounts are prepared what should have to do for ROC filing .there are only two directors of the company and the one who is expired is managing director. But the Expired director has Digital signature can we use the digital signature for forms 23AC, 20 B?
The digital signature you will use of the person, whose details, is given/registered under the company on MCA portal under view signatory details on MCA portal.
Generally the resigned director digital signature you can not used, because the have resigned their position from the company. So u can not use digital of resigned director.
06 August 2013
Yes, It means your expired director is not holding the position at the time of filing of document with ROC. You will not use the digital of such director from the date of his death.