Sir,
Filing of MGT7 (certification by PCS)is applicable to small companies
sukumar
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Filing of mgt7 for small companies
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Annual Return of every company shall be signed by the directors of the company and Company Secretary in Practice. However, For a small company and a one person company, which does not have a company secretary, the annual return can be signed by the director(s) of the company. Small Company is defined u/s 2(85),
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