The Brief facts of the case are given hereunder:- a) That the company is filling its annual accounts and annual return as per the provisons of the Comapnies Act, 1956 Your opinion is invited on whether the unsigned copies of the Blance Sheet and Profit and Loss can be attached alongwith the e filling form as attachement since the form is also certified by a professional w r t its accuracy.
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Filing of Balance Sheet
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Every b/sheet and annual return is to be signed before filing. Signing of e-forms doesn't authenticate its attachments. Signature on e-forms certify that form is filled correctly and reqd attachment is duly attached.
However, You can file b/sheet by putting "s/d" in place of actual signature so as to reduce the e-forrn size but this doesn't mean that the same can be file without actual signatures by the directors/auditors.
The annual accounts need to be signed by the directors before they are adopted in the AGM. However after their adoption, for the limited purpose of attaching it to Form 23AC and 23ACA, the account files which are in excel / word form can be convered into PDF directly without bearing the signatures of Directors by simply putting "sd/-" in the signature column. The file directly converted will occupy a lesser space as compared to scanned documents bearing the signature of directors.This is permitted.
YA RIGHT U CAN PUT SIGN S/D AT THE PLACE OF SIGNATURE
Signature on e-form only certifies that the form is accurate and the contents are filled correctly and all the required attachments are attached but doesnot authenticate the veracity of the attachments. Hence they cant be filed without signature. However they can be filed by putting ''s/d'' in place of actual signature in E-form, but necessarily the actual signatures of directors/auditors have to be there for filing.
Best regards,
TOTALLY AGREE WID JAYSHREE
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