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 >>
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained
