Authentication of company e-forms requires digital signatures, professional pre-certification, and liability for false filings. Electronic company filings must be authenticated by authorised signatories using digital signature; managing director, director, secretary or other key managerial personnel may authenticate on behalf of the company. Certifying professionals share responsibility for accuracy and enclosures; scanned documents must bear actual signatures. Authenticators must obtain a class II or III Digital Signature Certificate. Specified e-forms require pre-certification by whole-time practitioners and DIR-3 needs attested identity proofs. False or misleading filings attract liability and may lead to deactivation of the Digital Signature Certificate. The Central Government will maintain an electronic registry and facilitation offices.
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Provisions expressly mentioned in the judgment/order text.
Authentication of company e-forms requires digital signatures, professional pre-certification, and liability for false filings.
Electronic company filings must be authenticated by authorised signatories using digital signature; managing director, director, secretary or other key managerial personnel may authenticate on behalf of the company. Certifying professionals share responsibility for accuracy and enclosures; scanned documents must bear actual signatures. Authenticators must obtain a class II or III Digital Signature Certificate. Specified e-forms require pre-certification by whole-time practitioners and DIR-3 needs attested identity proofs. False or misleading filings attract liability and may lead to deactivation of the Digital Signature Certificate. The Central Government will maintain an electronic registry and facilitation offices.
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