Sir if company has a Managing Director who did not attend the meeting of Board of Director held for Approving the Financial Results and thereafter board authorised anather director for signing the balance with other signatory like CS, CFO and anather director. Will it be non compliance of Section 215????? please suggest me.
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Section 215 of companies act, 1956
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One of the signatories should be managing director and here in such a case there shall be attached to the balance-sheet and the profit and loss account a statement signed by him explaining the reason for non-compliance ofthe section.
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