Filing of resolutions regarding board report and annual a/cs

Hi All,

Is there a recent notification, posing a rider on the exemption given to private limited companies regarding filing resolutions adopting Board Report & Annual accounts ?

According to this notification, exemption to the private companies is given only if the company files AOC-4 and Annual return

Is any one aware of this? If so, please give a link to the notification.

Thanks in advance,

Regards,

Geetha