The Ministry of Corporate Affairs (MCA) on Friday notified the Companies (Management and Administration) Amendment Rules, 2020, wherein the companies are no longer required to attach extracts of Annual Return.
The rules seek to amend the Companies (Management and Administration) Rules, 2014.
In the Companies (Management and Administration) Rules, 2014, in rule 12, in sub-rule (1), “provided that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013,” proviso shall be inserted.
The amendment will come into force from August 28, 2020.
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