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Income and Expenditure Account

As per Rule 7...

Question

As per Rule 7 (2) of the companies (Management and Administration) Rules 2014, the annual return, filed by a listed company or a company having paid-up share capital of or more or turnover of or more, shall be certified by Practicing Company Secretary.

A

Rs. 5 Crore, Rs. 50 crore

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B

Rs. 10 crore, Rs. 50 crore

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C

Rs. 10 crore, Rs. 100 crore

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D

Rs. 50 crore, Rs. 100 crore

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Solution

The correct option is B Rs. 10 crore, Rs. 50 crore
As per rule 11 (2) of the Companies (Management and Administration) Rules 2014, the annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate shall be in Form No. MGT.8.

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