https://www.taxtmi.com/acts?id=12537 Section 215 requires companies to have their balance sheet and profit and loss account signed on behalf of the Board-banking companies by persons specified under the banking statute and other companies by the manager or secretary (noted as omitted) and at least two directors, including the managing director if any. If only one director is in India for a non-banking company, that director may sign but must attach a signed statement explaining non-compliance. The Board must approve the accounts before signing and before submission to auditors. en-us Wed, 11 May 2011 14:40:59 +0530 Wed, 11 May 2011 14:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12537 Section 215 requires companies to have their balance sheet and profit and loss account signed on behalf of the Board-banking companies by persons specified under the banking statute and other companies by the manager or secretary (noted as omitted) and at least two directors, including the managing director if any. If only one director is in India for a non-banking company, that director may sign but must attach a signed statement explaining non-compliance. The Board must approve the accounts before signing and before submission to auditors. Act-Rules Companies Law Wed, 11 May 2011 14:40:59 +0530 https://www.taxtmi.com/acts?id=12537