Whether the section requires a company that has filed return as on latest date on or before which meeting should have been held but has not been held, to file second return when annual general meeting has been held

Companies Need Not File Second Annual Return if AGM is Delayed; Filing Once Suffices.

A company that has already filed an annual return by the latest date on or before which an annual general meeting (AGM) was supposed to be held, but was not, is not required to file a second return once the AGM is eventually held. The purpose of the annual return is to provide evidence regarding individuals' rights to attend and vote at general meetings. If annual returns are not filed as of the date of the general meetings, this purpose is not fulfilled. However, the amended section does not mandate a second filing in such cases.