Hi
I have a small doubt.In a private limited company which has a company secretary.
who need to file a annual return.
can it be filed (I mean using his digital signature)by the auditor of the company?or it need to compulsory be filed by the company secretary of the company.
AS PER SECTION 92 OF THE COMPANIES ACT 2013 , ANNUAL RETURN SHALL BE SIGNED BY THE COMPANY SECRETARY OF THE COMPANY IF ANY AND BY THE DIRECTOR OF THE COMPANY. IN CASE OF SMALL COMPANY OR PRIVATE COMPANY WHICH HAS PAID UP SHARE CAPITAL OF LESS THAN 5 CRORE IN THAT CASE OF ANNUAL RETURN SHALL BE SIGNED BY PRACTISING COMPANY SECRETARY AND DIRECTOR OF THE COMPANY
AND EVERY COMPANY HAVING PAID UP SHARE CAPITAL OF 10 CRORE RUPEES OR MORE ( IRRESPECTIVE OF PUBLIC OR PRIVATE)
OR TURNOVER OF 50 CRORE RUPEES OR MORE ( IRRESEPECTIVE OF PUBLIC OR PRIVATE ) SHALL BE CERTIFIED BY PRACTISING COMPANY SECRETARY IN FORM MGT 8
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