https://www.taxtmi.com/acts?id=31707 Section 134 now requires Board approval of the financial statement, including consolidated statements, before signing and submission to the auditor, with specified authorised signatories (chairperson where authorised, or two directors including one managing director, plus CEO, CFO and company secretary where appointed; one director for One Person Company). It mandates inclusion of the web address for the annual return, revises board evaluation disclosure wording, allows reference to disclosures in the financial statements and web-hosted policies by indicating salient features and web-address, and enables the Central Government to prescribe an abridged Board's report for One Person and small companies. en-us Thu, 04 Jan 2018 18:39:53 +0530 Thu, 04 Jan 2018 18:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31707 Section 134 now requires Board approval of the financial statement, including consolidated statements, before signing and submission to the auditor, with specified authorised signatories (chairperson where authorised, or two directors including one managing director, plus CEO, CFO and company secretary where appointed; one director for One Person Company). It mandates inclusion of the web address for the annual return, revises board evaluation disclosure wording, allows reference to disclosures in the financial statements and web-hosted policies by indicating salient features and web-address, and enables the Central Government to prescribe an abridged Board's report for One Person and small companies. Act-Rules F. Acts / Amendment Acts Thu, 04 Jan 2018 18:39:53 +0530 https://www.taxtmi.com/acts?id=31707