Annual return disclosure under section 92 requires corporate identity, shareholding, indebtedness, remuneration and penalties information. Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies (Management and Administration) Rules, 2014, the extract of annual return requires disclosure of registration particulars, registered office and registrar details, principal business activities with NIC codes and turnover contribution, particulars of holding/subsidiary/associate companies, a comprehensive category-wise shareholding pattern including promoter and public holdings and movements, indebtedness (secured/unsecured/deposits and changes), remuneration particulars for directors and KMP, and details of penalties or compounding of offences.