Form mgt-7 and pcs certification

SMALL COMPANY MEANS THE COMPANY WHICH IS DEFINED AS PER THE TRESHOLD LIMIT GIVEN UNDER SECTION 2(85) OF THE COMPANIES ACT 2013 BUT DIOES NOT INCLUDE ANY HOLDING OR SUBSIDIARY COMPANY. SO AS PER YOUR FIRST QUERY , IT IS NOT THE SMALL COMPANY.

AND AS PER SECTION 139(2), READ WITH RULE 5 OF AUDITOR RULE SUCH COMPANY DOES NOT FALL UNDER THE CRITERIA OF ROTATION OF AUDITOR, SO NO PROVISION OF ROTATION OF AUDITOR SHALL APPLY.  AS PER SECTION 139(1), EVERY COMPANY AT THE FIRST AGM SHALL APPONT THE AUDITOR WHO SHALL HOLD THE OFFICE FROM THE CONCLSUION OF THIS MEETING TILL THE CONCLUSION OF SIXTH AGM AND THEREAFTER TILL THE CONCLUSION OF EVERY SIXTH AGM.

AND AS YOUR COMPANY DOES NOT FALL UNDER THE PERVIW OF CERTIFICATION , SO IT IS NOT REQUIRED TO CERTIFY THE ANNUAL RETURN IN FORM MGT 8.

BUT ANNUAL RETURN SHALL BE SIGNED BY THE dIRECTOR AND COMPANY SECRETARY IN FORM MGT 7 AND IF NO COMPANY SECRETARY , THEN BY PRACTISING COMPANY SECRETARY.