MCA Update | Amendment in Section 92 of Companies Act 2013 | Extract of Annual Return
Ministry of Corporate Affairs vide Notification No. G.S.R. 538(E) dated 28th August 2020 amended Rule 12 Sub Rule (1) of Companies (Management and Administration) Rules, 2014. The amendment states that: “Provided that a company shall not be required to attach the extract of the annual return…