Securities And Exchange Board Of India - Subsection
Section 33(2)(b) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(b)The financial results submitted to the stock exchange shall be signed by the chairperson or managing director, or a whole time director or in the absence of all of them; it shall be signed by any other director of the listed entity who is duly authorized by the board of directors to sign the financial results.