https://www.taxtmi.com/forum/issue?id=111271 A digital signature on ROC electronic filings generally suffices for attachments to annual returns and obviates the need for separate physical signatures; however, if a specific form or regulatory condition expressly requires an original physical signature, that requirement must be followed. en-us Mon, 26 Dec 2016 19:09:07 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111271 A digital signature on ROC electronic filings generally suffices for attachments to annual returns and obviates the need for separate physical signatures; however, if a specific form or regulatory condition expressly requires an original physical signature, that requirement must be followed. Discussion-Forum Companies Law Mon, 26 Dec 2016 19:09:07 +0530 https://www.taxtmi.com/forum/issue?id=111271