Company law

ACCORDING TO SECTION 92 OF COMPANIES ACT 2013, READ WITH RULE 11 OF MANAGEMENT OF ADMINISTRATION RULE, ANNUAL RETURN OF THE COMPANY SHALL BE SIGNED BY A DIRECTOR AND A COMPANY SECRETARY IN JOB BUT IF NO COMPANY SECRETARY THEN BY PRACTISING COMPANY SECRETARY. BUT EVERY LISTED COMPANY, AND ANY OTHER COMPANY HAVING PAID UP SHARE CAPITAL OF 10 CRORE RUPEES OR MORE OR TURNOVER OF 50 CRORE RUPEES OR MORE SHALL BE CERTIFIED BY PRACTISING COMPANY SECRETARY IN FORM MGT 8. IN CASE OF SMALL COMPANY ANNUAL RETURN SHALL BE SIGNED BY THE DIRECTOR OF THE COMPANY IF COMPANY IS NOT HAVING COMPANY SECRETARY.

FOLLOWING COMPANY IS REUIRED TO GET SIGNED THEIR ANNUAL RETURN

COMPANY HAVING PAID UP SHARE CAPITAL OF 50 LAKH OR MORE

COMPANY HAVING TURNOVER OF 2 CRORE OR MORE

COMPANY HAVING HOLDING OR SUBSIDIARY COMPANY

COMPANY REGISTERED UNDER SECTION 8/ 25 AS THE CASE MAY BE

COMPANY REGISTERED UNDER ANY OTHER SPECIAL ACT