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In case of Small company whether certification by practicing professional required in certain E-forms of MCA

Whether digital signature/certification of a practicing professional needs to be affixed in Forms DIR-12, MGT-14 etc (as provided in Rule 8(12) of The Companies (The Registration Offices and Fees) Rules, 2014) in case of small Companies?

Also, whether  digital signature/certification of a practicing professional needs to be affixed in Forms AOC-4 and MGT-7  in case of small Companies?

Small company professional dsc not required on any e-form.

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