According to Section 92 of Companies Act, 2013, Annual Return is to be signed by a director and CS, or where there is no CS, by a PCS.
Further it says Annual Return of every listed company and prescribed class of company ( Company having paid up capital of Rs. 5 Crore or more AND turnover of 25 Crore or more) shall be certified by a PCS in the prescribed form.
Now if listed company or prescribed class of company don’t have CS in that case will company get its Annual Return signed by one PCS and certification by other PCS or both sign and certification can be done by the same PCS ??
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