Draft rules regarding Annual Return under the Companies Act, 201
Draft rules regarding Annual Return under the Companies Act, 2013 Section 92(2) of the Companies Act, 2013 provides that the annual return, filed by a listed company or by a company having such paid-up capital and turnover as may be prescribed, shall be certified by a company secretary in practice in the prescribed form, stating that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this Act. The draft rule 7.9(2), however, provides that the annual return, filed by a listed company or a company having paid-up share capital of five crore
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