Ministry of Corporate Affairs (MCA) vide its notification dated 28 August 2020 has notified section 23(ii) of the Companies Amendment Act 2017 i.e. Section 92 of Companies Act 2013 which requires Companies to place its annual return on their website, if any, and the web-link of such annual return needs to be disclosed in the Board's report.
MCA has further notified Companies (Management and Administration) Amendment Rules, 2020 wherein it has inserted a proviso that the companies are not required to attach MGT-9 (Extract of Annual Return), if it has already provided a web-link in the Board's report. However, the companies not having a website shall continue to attach MGT-9 (Extract of Annual Return) to the Board's Report.
The Notification can be accessed from here.
