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    <title>signing of annual return by PCS</title>
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    <description>The statutory requirement for a practicing company secretary&#039;s certification on the annual return is unlikely to apply to the small company on the basis of its associate investment alone, with reference to the management and administration rules and the statutory provision dealing with annual returns.</description>
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      <description>The statutory requirement for a practicing company secretary&#039;s certification on the annual return is unlikely to apply to the small company on the basis of its associate investment alone, with reference to the management and administration rules and the statutory provision dealing with annual returns.</description>
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