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    Which extract of the Annual Return is required to be attached to Board’s report in terms of Section 134 (3)(a) of the Companies Act, 2014.

    Posted By : Mahima Jain / Published on : 03-Apr-2023 04:49 AM / View : 236 / Comment : 1

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    Hello Professionals

    Which extract of the Annual Return is required to be attached to Board’s
    report in terms of Section 134 (3)(a) of the Companies Act, 2014. Last year’s
    Annual Return which has been filed with ROC or current year’s Annual Return, which is yet to be filed with ROC.
    Read more on : terms report section companies boards attached extract annual return

    • As per Section 134(3)(a) of the Companies Act, 2013, the extract of the Annual Return that is required to be attached to the Board's report is the extract of the Annual Return for the financial year in respect of which the Board's report is being prepared.

      This means that if the Board's report is being prepared for the current financial year, the extract of the Annual Return for the current financial year, which is yet to be filed with the Registrar of Companies (ROC), should be attached to the Board's report.

      On the other hand, if the Board's report is being prepared for the previous financial year, the extract of the Annual Return for that financial year, which has already been filed with the ROC, should be attached to the Board's report.

      It is important to ensure that the extract of the Annual Return attached to the Board's report is accurate and up-to-date, and reflects the company's current status and activities.

      04-04-2023 / 09:29:37 AM
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