Explain the following as per the provisions of the Companies Act, 2013: (i) Abridged Form of Annual Return (ii) Signing of Annual Return

(i) Abridged Form of Annual Return In terms of Second Proviso to Section 91 (1) of the Companies Act, 2013, the Central Government may prescribe abridged form of annual return for One Person Company, small company and such other class or classes of companies as may be prescribed. As per Rule 11 (1) One Person Company and small company shall file the annual return in Form No. MGT-7A. (ii) Signing of Annual Return The annual return shall be signed by a director of the company and the company secretary; and in case, there is no company secretary, by a company secretary in practice. In relation to One Person Company, small company and private company (if such private company is a start-up), the annual return shall be signed by the company secretary, or where there is no company secretary, by the director of the company.