10 December 2012
Can we use "SD/-" in place of original signature on copies of annual returns and annual reports that are to be uploaded in ROC portal through Form 23AC,ACA or Form 20B
10 December 2012
There is a concern that the signatures of the Managing Director/Director/Auditor at the end of the Balance Sheet cannot be captured in a converted PDF document whereas this would be available in the scanned attachments. It is therefore suggested to simply use the acronym, “Sd/-“ above the name and designation of the authorized signatory and mention the date on which the physical documents have been signed by these persons to look like:
Sd/- Managing Director Date:
Sd/- Director Date:
Sd/- Auditor Date:
Since the e-Forms would be digitally signed and the attachments would be bound by the security of DSC, these attachments would be acceptable in this form. Alternatively, if they use their scanned form of attachments, they should ensure that the document size is within 2.5 MB limits.