PHYSICAL SIGNATURE ROC FILING MANDATORY?

[VENKAT S]

Dear Experts,

Is it mandatory to physically sign the attachments while filing the annual returns with ROC?

Earlier putting Sd/- in xls and converting to pdf is sufficient. Now is there any change in the same?

Thankyou .

AI Summary

Digital signature sufficiency: attachments need not be physically re-signed for ROC filings unless a specific condition requires it.
A digital signature on ROC electronic filings generally suffices for attachments to annual returns and obviates the need for separate physical signatures; however, if a specific form or regulatory condition expressly requires an original physical signature, that requirement must be followed.