Question

As per Section 92 of the Companies Act, 2013, Annual Return has to signed by__.

• A. a director of the Company
• B. a director and the Company Secretary
• C. a director and the Company Secretary and Practicing Company Secretary
• D. a director and the Company Secretary, or where there is no Company Secretary, by Practicing Company Secretary

Answer 1

Answer: (D)

a director and the Company Secretary, or where there is no Company Secretary, by Practicing Company Secretary

As per section 92 of the act, every company shall prepare a return (hereinafter referred to as the annual return) in the prescribed form containing the particulars as they stood on the close of the financial year. This shall be certified by a company secretary in practice in the prescribed form, stating that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this Act.

Company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional fees as may be prescribed, within the time as specified, under section 403.