Section 23 - Amendment of section 92 - Companies (Amendment) Act, 2017

Amendment of section 92 23. In section 92 of the principal Act,- (i) in sub-section (1),- (a) clause (c) shall be omitted; (b) in clause (j), the words indicating their names, addresses, countries of incorporation, registration and percentage of shareholding held by them shall be omitted; (c) after the proviso, the following proviso shall be inserted, namely:- 'Provided further that the Central Government may prescribe abridged form of annual return for One Person Company, small company and such other class or classes of companies as may be prescribed .'. (ii) for sub-section (3), the following sub-section shall be substituted, namely:- (3) Every company shall place a copy of the annual return on the website of the company, if any, and the web-link of such annual return shall be disclosed in the Board's report. . (iii) in sub-section (4), the words and figures, within the time as specified, under section 403 shall be omitted; (iv) in sub-section (5), for the words and figures, under section 403 with additional fees the word therein shall be substituted. *********** Notes:- 1. Come into the force w.e.f. 01-09-2020 vide Notification No. S.O. 2920(E) dated 28-08-2020