Annual return

Your contention is correct that the clauses (f) to (h) relates to Section 43A which is repealed in 2000 and effective from 13.12.2000. But the last clause (i) relates to Section 58A which is still in effect and it is mandatory also.

The current position is that the ROC has not changed the format of the Annual Return since the amendment of Section 43A which should be amended, but we cannot delete or amend these clauses as this is the prescribed format of the Government. Yes, we can mention the applicablity or non-applicability of these clauses in  a particular company. So we must include these clauses.