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MCA notifies amendment to provisions relating to Annual returns w.ef. 05.03.2021

Notification No. S.O. _(E) Dated, 05.03.2021 

MCA has notified amendment to section 92 of Companies Act, 2013 which relates to Annual Return. The amendment was earlier introduced vide Companies (Amendment) Act, 2017. Now companies wouldn’t be required to provide particulars of their indebtedness in their Annual Returns. Further Companies have also exempted from providing details pertaining to FIIs’s, names addresses, countries of incorporation, registration and percentage of shareholding held by them. Also a new proviso has been inserted to Section 92(1) providing that the Central Government may prescribe abridged form of annual return for One Person Company, small company and other class or classes of companies. Now every Companies shall have to shall place a copy of the annual return on their websites, if any, and the web-link of such annual return shall be disclosed in the Board's report. The amendment is effective from 05.03.2021 

CA Vikas Jain - Chief Advisor

Mr. Vikas Jain is a reputed Chartered Accountant possessing in-depth understand...

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CA Vikas Jain

CA Vikas Jain - Chief Advisor

Mr. Vikas Jain is a reputed Chartered Accountant possessing in-depth understand...

Read More

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