Amendment in Companies (Management and Administration) Rules, 2014
Rule 12(1) of the Companies (Management and Administration) Rules, 2014 says that the extract of the Annual Return shall be attached with the board’s report in Form No. MGT 9.
In this backdrop, an amendment has been made in Rule 12(1) by adding a new proviso, which says that a company shall not be required to attach the extract of Annual Return in Form No. MGT 9 if the web link of such Annual Return has been given in the Board’s Report itself.