Ministry of Corporate Affairs released a notification on August 28, 2020, for making amendments in the Companies (Management and Administration) Rules, 2014 which should now call as the Companies (Management and Administration) Amendment Rules, 2020.

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The Central Government exercised its powers conferred under sub-section (3) of section 92, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013) and inserted the following proviso in the Companies (Management and Administration) Rules, 2014, in rule 12, in sub-rule (1), namely-

“Provided that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.”

The notification was published in the Official Gazette of India and came into force from August 28, 2020.

With Warm Regards,

CL Bureau.

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