Can anyone briefly explain about the requirement of signing of annual return of a company by a Company Secretary??
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Annual return
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If a company has a company secretary then the annual return is to be signed by the cs otherwise by a pcs. in case of OPC and small co if there is cs then by cs otherwise by a director.
What abt a non-small and non- opc???
Is the annual return required to b signed by a practising CS???
if the co has cs then by cs otherwise by pcs
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