Signatures by foreign director

They can sign and scan the documents

Thank you. Does this apply to Financial documents (Balance Sheet, P&L, Audit Statement) and also Company Report for ROC?

Also, can you please guide me how many signatures are required on each of these :before submitting via AOC-4 and MGT-7

1- Financial Statements

2- Board Report 

Thanks and Regards

For the Financial statement and Board Report:

The financial statement, including consolidated financial statement, if any, shall be approved by the Board of Directors before they are signed on behalf of the Board by the chairperson of the company where he is authorised by the Board or by two directors out of which one shall be managing director, if any, and the Chief Executive Officer, the Chief Financial Officer and the company secretary of the company, wherever they are appointed or in the case of One Person Company, only by one director, for submission to the auditor for his report thereon.