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<h1>Companies Act Amendment: Section 92 Changes Annual Return Rules, Allows Abridged Version, Requires Online Publication</h1> Section 92 of the principal Act has been amended by the Companies (Amendment) Act, 2017. Clause (c) in sub-section (1) is omitted, and specific details in clause (j) regarding names, addresses, and shareholding are removed. A new proviso allows the Central Government to prescribe an abridged annual return for certain companies. Sub-section (3) now requires companies to publish their annual return on their website and include the web-link in the Board's report. References to section 403 in sub-sections (4) and (5) are omitted or replaced with 'therein.' These changes became effective on September 1, 2020.