MCA notifies date for applicability of amended Section 92 of Companies Act, 2013 related to Annual Return
Government of India
Ministry of Corporate Affairs
Notification
New Delhi, 5th March, 2021
S.O. (E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2017 (1 of 2018), the Central Government hereby appoints the day of 05th March, 2021 as the date on which the provisions of clause (i) of section 23 of the said Act shall come into force.
[File No.111/2018-CL.1]
(K.V.R.Murty)
Joint Secretary to the Government of India
***
ABCAUS Note:
The amendment inter alia provides that every company shall place a copy of the annual return on its website, if one and the link of such annual return shall be disclosed in the Board’s report.
Download Notification Click Here >>
- Prior period income cannot be considered as income of the current year
- SC condoned delay of 972 days in filing appeal due to restructuring in Department
- No addition on mere valuation report when stamp duty valuation is available
- ITAT deleted penalty for making a wrong claim of deduction u/s 54F/54B
- Value of taxable supply and rates notified Pan Masala / tobacco products
