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<h1>Annual return disclosure now requires companies to host returns online and disclose the web-link in the board report.</h1> The amendment requires every company to place a copy of its annual return on the company website, if any, and to disclose the web-link of such annual return in the Board's report; it also empowers the Central Government to prescribe an abridged form of annual return for One Person Companies, small companies and other prescribed classes.