Further provisions regarding annual return and certificate to be annexed thereto.

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..... d both by a director and by the [1] [* * *] manager or secretary of the company, or where there is no [2] [* * *] manager or secretary by two directors of the company, one of whom shall be the managing director where there is one: [3] [Provided that where the annual return is filed by a company whose shares are listed on a recognised stock exchange, the copy of such annual return shal .....

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..... rn was submitted, or in the case of a first return, since the date of the incorporation of the company, issued any invitation to the public to subscribe for any shares or debentures of the company, and (ii) that, where the annual return discloses the fact that the number of members of the company exceeds fifty, the excess consists wholly of persons who under sub-clause (b) of clause (iii) of sub-s .....

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..... nt to the proviso to sub-section (1) of section 161, shall be deemed to be guilty of professional misconduct if he __ - issues compliance certificates ; and/or - sign Annual Return For more than eighty companies in aggregate, in a calendar year. In the case of a firm of Company Secretaries, the ceiling of eighty companies aforesaid would apply to each partner therein wh .....

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