Certification of annual return

Dear Rahul

As you said as per Section 92(1) of companies Act 2013, Annual Return signed by a director and the company secretary or where there is no company secretary, by a comapny secretary in practice. It has not been mentioned that company secretary should exist during that financial year.

You can sign the Annual Return after due verification of details in the Annual Return.

Thanks & Kind Regards

K.V.Subba Rao

Thaks for your reply sir but is there any violation if this mgt-7 is signed by pcs beause of appointment is made after financial year. Kindly guide me.

it is better that Annual Return shall be signed by the Company Secretary in Job because Section 92 states that on date of Signing Annual Return , if there is a Whole Time Company Secretary , then it shall be signed by him.if on date of Signing there is no Whole Time Company Secretary then it shall be signed by PCS.. So even if Company Secretary is appointed after the closure of Financial year, then also it must by signed by Whole Time Company Secretary

THANKS JATIN SIR AND RAO SIR FOR YOUR TIME