can whole time director sign balance sheet

MD here means MD only and not any other WTD. 

As per Section 215 where the company has a MD, the balance sheet & profit and loss account shall be signed by secretary and by not less than two directors one of whom shall be a  MD.

In your case since the company has MD the balance sheet & profit and loss account must be signed by MD,

Originally posted by : Jayashree S Iyer
	MD here means MD only and not any other WTD.    As per Section 215 where the company has a MD, the balance sheet & profit and loss account shall be signed by secretary and by not less than two directors one of whom shall be a  MD.   In your case since the company has MD the balance sheet & profit and loss account must be signed by MD,

 Agreed with Jayshree Iyer Ma'm.

regards

Santosh Shah

Agree, MD has to sign and it does not include WTD.

WTD has signed the B/S of Sterlite Industries (India) Ltd., a sens*x-30 company.

It may be an exceptional case falling under Section 215(2) where MD is out of India and the Board has approved the signing of accounts by WTD. But in such a case a statement stating the reason for non-compliance is to be attached.

Others views are solicited.

Regards,

Jayashree