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Section 92(1) requires the company to prepare annual return in the prescribed form (MGT-7) containing the particulars as on the close of the financial year. General Circular No. 22/2014 dtd. 25th June, 2014 It is clarified that Form MGT-7 shall not apply for financial year ended before 1st April, 2014. The companies may file their returns in the relevant form applicable under the Companies Act, 1956. #pdf
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