https://www.taxtmi.com/article/detailed?id=6074 The article explains that the Companies (Amendment) Bill, 2014 removes mandatory references to a common seal, making a seal optional and substituting alternate authentication procedures. Where no common seal exists, documents and authorisations that formerly required a seal may be authenticated by either two directors or by a director together with the Company Secretary. The amendments insert "if any" into several statutory provisions and remove language tying legal effect to a physical seal, aligning company practice with digital signature recognition and the LLP approach. en-us Thu, 19 Feb 2015 09:07:19 +0530 Thu, 19 Feb 2015 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6074 The article explains that the Companies (Amendment) Bill, 2014 removes mandatory references to a common seal, making a seal optional and substituting alternate authentication procedures. Where no common seal exists, documents and authorisations that formerly required a seal may be authenticated by either two directors or by a director together with the Company Secretary. The amendments insert "if any" into several statutory provisions and remove language tying legal effect to a physical seal, aligning company practice with digital signature recognition and the LLP approach. Articles Corporate Laws / IBC / SEBI Thu, 19 Feb 2015 09:07:19 +0530 https://www.taxtmi.com/article/detailed?id=6074