Directors report

Dear Rohit

As per Section 134(6) of Comapnies Act, 2013 Board Report shall be signed by its chairperson of the company if he is authorised by the Board or signed by atleast two directors one of whom shall be a managing director, or by the director where there is one director. 

Please check below as per Chpater III of IT Act 2000 of recognition of digitial signatures 

5. Legal recognition of digital signatures.

Where any law provides that information or any other matter shall be authenticated by affixing the signature or any document shall be signed or bear the signature of any person (hen, notwithstanding anything contained in such law, such requirement shall be deemed to have been satisfied, if such information or matter is authenticated by means of digital signature affixed in such manner as may be prescribed by the Central Government.

Explanation.—For the purposes of this section, "signed", with its grammatical variations and cognate expressions, shall, with reference to a person, mean affixing of his hand written signature or any mark on any document and the expression "signature" shall be construed accordingly

As per Rule 4 of Companies ( Meetings of Baord and its powers ) Rules 2014 below maters not to be dealt with in a meeting through video conferencing or other visual means 

1. Approval of financial statements

2. Approval of Board Report etc...

This means board of directors should attend physical and approve the same. If they attend physical what is the issue in singing the same through hand written.

ROC may also get doubt on approving and singing the same if it has been done thorugh digital signature.

Hence singing through hand written will be more appropriate.

Thanks & Kind Regards

K.V.Subba Rao