Section 161
Querist : Anonymous
In case of resign by MD, whom to sign Annual return on e-filing ?
1. both by Director and Manger or Secretary
2. In case there is no Manager or Secretary then by two Directors one whom shall be M.D if any.
3.In case of Listed Company signature of Whole-Time Practising Company Secretary will be required
In your case the MD has resaigned then it should be signed by Director and Secretary
And if there is no secretary in your company then it should be signed by two simple directors.
RG
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