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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Annual return obligation: companies must file and certify annual returns and disclose web links, or incur statutory penalties.</h1> Section 92 requires every company to prepare an annual return in the prescribed form detailing office, business activities, share and security particulars, membership and management changes, meetings, remuneration, penalties and prescribed disclosures; the return must be signed by a director and company secretary or as prescribed, may be certified by a practicing company secretary for listed or prescribed companies, be placed on the company website with the web link in the Board's report, and be filed with the Registrar within sixty days of the annual general meeting, failure of which attracts statutory penalties on the company and officers in default.

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