Authorised signatory: financial statements must be signed by the Chairman and an officer authorised by the Board. The Balance Sheet, Income and Expenditure Account and Receipt and Payment Account referenced in Rule 3 must be signed by the Chairman and an officer authorised by the Board under the SEBI (Form of Annual Statement of Accounts and Records) Rules, 1994, establishing a mandatory signature and internal authorisation requirement for the statutory accounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised signatory: financial statements must be signed by the Chairman and an officer authorised by the Board.
The Balance Sheet, Income and Expenditure Account and Receipt and Payment Account referenced in Rule 3 must be signed by the Chairman and an officer authorised by the Board under the SEBI (Form of Annual Statement of Accounts and Records) Rules, 1994, establishing a mandatory signature and internal authorisation requirement for the statutory accounts.
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