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<h1>Section 161: Filing Annual Return with Registrar Requires Director Signatures and Compliance Certificate for Listed Companies</h1> Section 161 of the Companies Act, 1956, outlines the requirements for filing an annual return with the Registrar. The return must be signed by a director and either a manager or secretary, or by two directors if no manager or secretary exists, with one being the managing director if applicable. For companies listed on a recognized stock exchange, a full-time practicing secretary must also sign. Along with the return, a certificate must be filed confirming the accuracy of the information as of the annual general meeting date, proper recording of share transfers, and compliance with private company regulations regarding public share invitations and membership limits.