"The Companies Act, 2013 casts immense responsibility on the Company Secretaries being the professionals certifying the critical document of Annual Return. Any failure or lapse on the part of PCS may attract penalty both

Threshold limits of Annual Return Certification for TKJ Limited Section 92(2) of the Companies Act, 2013 read with 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 ₹10 crore or more or turnover of ₹50 crore or more, shall be certified by a Company Secretary in practice. Applicable e-form for the certification of annual return for TKJ Ltd Section 92(2) of the Companies Act, 2013 read with 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 ₹10 crore or more or turnover of ₹50 crore or more, shall be certified by a Company Secretary in practice and the certificate shall be in Form No. MGT.8. Assuming if TKJ Ltd is a small company, annual return shall be filed in Form No.MGT-7A. Documents must be examined by PCS for Annual Return Certification: Statutory registers, such as the register of members, shareholders, debenture holders, securities, charges etc. Incorporation documents, i.e., Memorandum & Articles of association. E-forms filed with MCA. Latest Financial statements of the company. List of Promoters. Shareholding pattern/ownership structure of the company. Minutes of Board, Committee & General Meetings. Resolution passed, notices and agenda of meetings.