Electronic filing and digital signatures permitted for foreign companies' annual returns, with physical signatures allowed for paper filings. The amendment to rule 3 permits electronic filing of prescribed forms and requires authentication of electronic forms by authorised signatories using digital signatures under the Information Technology Act, 2000, while allowing manual signatures for physical filings. It substitutes the annual return Form for foreign companies with share capital, prescribing mandatory fields for company identity, balance sheet date, detailed schedules of share capital and debentures, disclosure of registers kept in India, total registrable indebtedness, required attachments of member and officer particulars, and verification by specified company officers to be signed or digitally signed by the authorised representative.
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 permitted for foreign companies' annual returns, with physical signatures allowed for paper filings.
The amendment to rule 3 permits electronic filing of prescribed forms and requires authentication of electronic forms by authorised signatories using digital signatures under the Information Technology Act, 2000, while allowing manual signatures for physical filings. It substitutes the annual return Form for foreign companies with share capital, prescribing mandatory fields for company identity, balance sheet date, detailed schedules of share capital and debentures, disclosure of registers kept in India, total registrable indebtedness, required attachments of member and officer particulars, and verification by specified company officers to be signed or digitally signed by the authorised representative.
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