Pre-certification requirement for corporate e-forms requires professional certification and mandates a centralized electronic registry. A new sub-rule mandates pre-certification of specified e-forms filed by companies (excluding one person companies and small companies) by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice, with particular forms requiring certification by auditors, company secretaries or chartered accountants as specified; E-form DIR-3 requires attestation of photograph, identity and residence by such professionals. The Central Government shall establish and maintain a secure centralized electronic registry for filing and electronic storage of applications, financial statements, prospectuses, returns, registers, memoranda, articles, particulars of charges and other documents under the Act.
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Pre-certification requirement for corporate e-forms requires professional certification and mandates a centralized electronic registry.
A new sub-rule mandates pre-certification of specified e-forms filed by companies (excluding one person companies and small companies) by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice, with particular forms requiring certification by auditors, company secretaries or chartered accountants as specified; E-form DIR-3 requires attestation of photograph, identity and residence by such professionals. The Central Government shall establish and maintain a secure centralized electronic registry for filing and electronic storage of applications, financial statements, prospectuses, returns, registers, memoranda, articles, particulars of charges and other documents under the Act.
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