A new proviso has been inserted in Rule 12(1), that a company shall not be required to attach the extract of annual return, i.e. Form MGT-9, with the Board’s Report, in case the web link of such annual return has been disclosed in the Board’s Report as per section 92(3).
Effective date: August 28, 2020
Source: Companies (Management & Administration) Amendment Rules, 2020 dated August 28, 2020