Annual return requirements now mandate website disclosure and allow abridged returns for small and one person companies. Amendments revise annual return requirements by removing certain disclosure items, enabling the Central Government to prescribe an abridged form of annual return for One Person Companies, small companies and other prescribed classes, requiring companies to place the annual return on their website and disclose its web-link in the Board's report, and altering time- and fee-related filing language in the existing filing framework.
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.
Annual return requirements now mandate website disclosure and allow abridged returns for small and one person companies.
Amendments revise annual return requirements by removing certain disclosure items, enabling the Central Government to prescribe an abridged form of annual return for One Person Companies, small companies and other prescribed classes, requiring companies to place the annual return on their website and disclose its web-link in the Board's report, and altering time- and fee-related filing language in the existing filing framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
