Return filed With the Registrar must he signed, general meeting and an advance , Thentureholers and other persons

The Aunual Return of everv Company must be prepared in the form prescribed in Pan 11 of Schedule V of the Act or as near thereto as possible and must contain the following particulars
The copy of the Ar.mual Return filed With the Registrar must he signed by a director and or secretary or fibers there is no manager or secretary. by tvvo directors including the ruanagiug director where there is one. Along with the return a certificate sigr.cd by both the signatories of the - retrim must also be filed with the Registrars, stating that (i) the return states the facts as they stood on the date of the annual general meeting, correctly and completely and hi) since the date ot the last return all issue and transfer of shares and debentures have been properly recorded in the books. In the case of a private comp; the certificate must also state that it has no issued any hlN itation to the public for subscription and its membership. excluding present and past employee shareholders, does not exceed fifty (Sec. 161) The copy of annual return of every company whose shares are listed on a recognised stock excl.angc me st also be signed by a Secretary in hoi -tirne practice. By a Notification issued by the ICSI it has been specified that a member of the lnstihte in practice shall be deemed to be guilty- or professional misconduct if he signs more than 300 Arnual Reiurns in a calendar N car commencing from Ist Jamar5r i989
Every company not haNdng a share capital is also required to file an amlual return within 60 days of each annual general meeting, giving the address of the registered of lice, names of members with dates of becoming and ceasing to be members since the preceding annual general meeting and particulars of its directors, manager and secretary (Sec. 160). This return is also to be signed by a director sand manager or secretary or tvvo directors including the managing director where there is one.
The admiral retune must be kept at the registered erp office of the company or any other place With the same city provided that other place has been approved has a special resolution of the general meeting and an advance copy of the resolution has been filed vvithin the Registrar The annual
INCORPORATiON OF A COMPANY I 2S1
must be open to bnspection of members, de Thentureholers and other persons and copies of the returns Jnay be taken by members, etc., in the same manner as in the case of Register of Members (Sec. 163).
OTHER RETURNS
Besides the annual return every company is also required to file with the Registrar ot Companies copies of other Retnrns via.. tile Balance Sheet and unfit and Loss Accoun L Retnrn as to increase in Nominal Share t apital, Retur of Directors. etc:. Return of Charges, Rehun of Foreign Companies. etc. Statutory provisions relating to De of these returns are discussed
lialane Sheet and Annual Ader Section 210 of the Act, the Board of Directors is required to lay befor every annual general meeting a Balance Sheet and Profit and Loss Account of the conrpan for the relevant financial year Under Section 220 of the Act. three CQpieS of the Balance Slreetand Profit andLnss Accomn, along Nitt the Auditors' ReporL Directors