According to Section 92 of Companies Act, 2013, Annual Return is to be signed by a director and CS, or where there is no CS, by a PCS. is this provision is applicable for F.y. 2012-13 Annual Return.
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Annual return signed by cs
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No, not applicable for financial year 2012 - 2013
MCA has till date notified 96 sections of the Companies Act 2013, which are applicable to companies, wherein section 92 is not covered.
You may plz refer MCA notification dtd 12 Sep 2013 to get better clarity of sections of the 2013 Act, which are applicable.
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