MCA has notified amendment to section 92 of Companies Act, 2013 which relates to Annual Return. The amendment was introduced vide Companies (Amendment) Act, 2017. The amendment is effective from 05.03.2021. Now companies wouldn’t be required to provide particulars of their indebtedness in their Annual Returns. Companies are also exempted from providing details pertaining to FIIs’s, names addresses, countries of incorporation, registration and percentage of shareholding held by them.
from taxmann.com News https://ift.tt/3rrEaHe
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