Electronic filing and digital signatures: companies must submit prescribed Forms electronically or physically with authorised authentication and payment options. The rules permit filing of Annexure A forms through electronic or other computer readable media, require electronic filings to be authenticated by authorised signatories using digital signatures and allow physical filings to be authenticated by manual signature. They prescribe specific forms for annual returns, statutory returns, accounts and applications to the Central Government or Registrar (including applications for exemptions, modifications and nidhi company matters), and authorise online payment options and accredited banks for fee remittance.
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.
Electronic filing and digital signatures: companies must submit prescribed Forms electronically or physically with authorised authentication and payment options.
The rules permit filing of Annexure A forms through electronic or other computer readable media, require electronic filings to be authenticated by authorised signatories using digital signatures and allow physical filings to be authenticated by manual signature. They prescribe specific forms for annual returns, statutory returns, accounts and applications to the Central Government or Registrar (including applications for exemptions, modifications and nidhi company matters), and authorise online payment options and accredited banks for fee remittance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
