Annual return filing criteria revised: companies qualify for filing if they meet paid-up capital or turnover thresholds. The Order substitutes the phrase in sub section (2) of Section 92 so that the annual return filed by a listed company or by a company having such paid up capital or turnover as may be prescribed now applies when a company meets either the prescribed paid up capital or the prescribed turnover threshold; the Order takes effect immediately and was issued under the Central Government's power to remove difficulties, with a later corrigendum correcting the text.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing criteria revised: companies qualify for filing if they meet paid-up capital or turnover thresholds.
The Order substitutes the phrase in sub section (2) of Section 92 so that the annual return filed by a listed company or by a company having such paid up capital or turnover as may be prescribed now applies when a company meets either the prescribed paid up capital or the prescribed turnover threshold; the Order takes effect immediately and was issued under the Central Government's power to remove difficulties, with a later corrigendum correcting the text.
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