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of <h1>Companies must file detailed Section 92 annual return within 60 days of AGM or face monetary penalties</h1> Every company must prepare an annual return as on the close of the financial year, detailing its registered office, principal business activities, group structure, securities and shareholding pattern, members and debenture-holders, promoters, directors, key managerial personnel, meetings, remuneration, penalties and punishments, compliance certifications, and other prescribed matters. It must be signed by specified officers, with relaxed signing and abridged form options for One Person and small companies. Listed companies and prescribed classes require certification by a practicing company secretary. Companies must upload the annual return on their website, if any, and disclose the web-link in the Board's report, and file it with the Registrar within sixty days of the annual general meeting. Non-filing and improper certification attract specified monetary penalties.
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