Company Law

Annual Return (Sec 92) Provisions Amended w.e.f. 05.03.2021

Section 92 – Annual Return of Companies Act, 2013

Ministry of Corporate Affairs (MCA) vide notification no. / gazette id no. CG-DL-E-08032021-225710 and F. No. 1/1/2018-CL.I dated 05th March 2021 has amended Section 92 of the Companies Act, 2013 related to Annual Return and the Central Government hereby appoints the day of 05 March 2021 as the date on which the provisions of section 23 (i) of Companies (Amendment) Act, 2017, shall come into force.

Section 23 (i) of Companies (Amendment) Act, 2017

Amendment of section 92 (1)

(1) Every company shall prepare a return (hereinafter referred to as the annual return) in the prescribed form containing the particulars as they stood on the close of the financial year regarding—

Clause (c) its indebtedness  – [Omitted]

in clause (j), the words “indicating their names, addresses, countries of incorporation, registration, and percentage of shareholding held by them” shall be omitted;

Clause (j) details, as may be prescribed, in respect of shares held by or on behalf of the Foreign Institutional Investors “indicating their names, addresses, countries of incorporation, registration, and percentage of shareholding held by them (omitted)”; and

New Proviso Added

‘Provided further that the Central Government may prescribe the abridged form of annual return for “One Person Company, small company and such other class or classes of companies as may be prescribed”.’.



Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event, the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.


CS Lalit Rajput

Company Secretary having 5 years of post-qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms, and LLP. I have a keen interest in Corporate Governance and Compliance Management and the soaring craving to learn every day. The aim is to dive deep into the Corporate Governance sphere and help the industry with knowledge and practical exposure. Mail:- Phone: +91 8802581290

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Annual Return (Sec 92) Provisions Amended w.e.f. 05.03.2021
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