Fabulous Ltd. is in the process of finalisation of its annual return. It is a listed company with paid-up capital ₹1 crore. The company seeks your advice on the following: Who will sign the return on behalf of the compan

As per section 92 of the Companies Act, 2013, every company shall prepare its annual return containing the required particulars as they stood on the close of the financial year and shall be signed by a director and the Company Secretary, or where there is no Company Secretary, by a company secretary in practice. Whereas in case of One Person Company 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. Every listed company, or a company with paid up share capital of ₹10 crore or more or a company with turnover of ₹50 crore or more, shall be required to get a certificate by the Practicing Company Secretary (PCS) stating the facts that the requirements of the Companies Act, 2013 and rules thereto have been complied with and Annual Return discloses the facts correctly and adequately.