TaxTMI 
TaxTMI 
Authentication of documents
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch directors or secretaries has to be filed by an continuing director or the secretary of the company. (3) The authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form. (4) Every person authorised for authentication of e-forms, documents or applicati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....person. (7) It shall be the sole responsibility of the person who is signing the form and professional who is certifying the form to ensure that all the required attachments relevant to the form have been attached completely and legibly as per provisions of the Act, and rules made thereunder to the forms or application or returns filed. (8) The documents or form or application filed may contain ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng information or omission of material fact or attachments by the person, the Digital Signature Certificate shall be de-activated by the Central Government till a final decision is taken in this regard. (11) The Central Government shall set up and maintain for filing of electronic forms, documents and applications, and for viewing and inspection of documents in the electronic registry or for obta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....b-rule (1) of rule 9, shall be pre certified in the following manner, namely:- (i) GNL-1 - optional pre-certification by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice; (ii) DPT-3 - certification by Auditors of the company; (iii) MGT-10 - certification by a Company Secretary in whole-time practice; 2[(iv) AOC-4 certificat....