Pre certification of e forms for small companies

In the Companies (Registration Offices and Fees) Rules,2014 (herein after referred to as the said rules), in rule 8 after sub-rule (11)The following e-forms filled by companies, other than one person companies and small companies, under sub-rule (1) and 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant , in whole-time practice, namely:
INC-21,22,28
PAS-3
SH-7
CHG-1,4,9
DIR-6,12
MR-1,2
MSC-1,3,4
GNL-3
ADT-1
NDH-1,2,3

What about AOC-4 and MGT -7 of these companies?

Small companies are not exempted for certification of these forms.

Annual return of small Companies are not required to be certified by the practising Company Secretaries. But Annual return needs to be signed by the Director of the Company. Annual return of Small Companies are not required to be signed by Company Secretary or practising Company Secretary