Question

In case of OPC and small company, the annual return shall be signed by the_________.

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

Answer 1

The correct option is D Company Secretary, or where there is no Company Secretary, by the director of the company.

OPC is one person company which has only one person as member and there is no prescribed capital. According to Section 92, every company has to prepare an annual return in the prescribed form containing the particulars as they appear in the financial statements. The annual return is to be signed by a director and company secretary, in case of normal company.

In case of OPC and small company, the annual return shall be signed by the company secretary or where there is no company secretary, by the director of the company.