Are the requirements of Sec-92 of the Companies Act, 13, ie on Annual return, to be complied with while filing the annual return of companies for the FY: 2013-14?
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Annual return
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Notification is silent on this. Annual return now is for financial year and many new provisions have become applicable only from 1.4.2014 which are required to be given in the annual return. Hence logically it should be applicable from FY 2014-15. However, we can expect MCA clarification on this.
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