Companies Act

MCA notifies date for applicability of amended Section 92 related to Annual Return 

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 >>

Share

Recent Posts

  • Income Tax

AO is under an obligation to assign reasons for rejecting explanation of the assessee

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…

8 hours ago
  • Excise/Custom

CBIC issues SoP for clearance of imported goods through Foreign Post Offices

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure…

9 hours ago
  • civil-law

Sale deed executed with full knowledge of only part consideration paid, not void – SC

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…

16 hours ago
  • Income Tax

No fault in serving notice to last known address when PAN data was not updated – ITAT

No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…

18 hours ago
  • Income Tax

Investment by firm through capital introduced by partners cannot be treated as unexplained

Investment made by firm through capital introduced by partners cannot be treated as unexplained investment in the hands of the…

2 days ago
  • ICAI

Hosting of Multipurpose Empanelment Form (MEF) – 2026-27. Last date to apply : 29.08.2026

Multipurpose Empanelment Form (MEF)- 2026-27 is hosted - Last date for submission is 29.08.2026 ICAI has hosted the Multipurpose Empanelment…

2 days ago