27 October 2012
The copy of the annual return filed with the Registrar under section 159 or 160, as the case may be, shall be signed both by a director and by the manager or secretary of the company, OR where there is no manager or secretary, by two directors of the company, one of whom shall be the managing director where there is one.
Provided that where the annual return is filed by a company whose shares are listed on a recognised stock exchange, the copy of such annual return shall also be signed by a secretary in whole-time practice
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