Under Section 134(3)(c) Companies Act 2013, the BOARD'S REPORT shall include 'Extract of the Annual Return' in Form MGT-9. After the Companies (Amendment) Act 2017:
Answer & Solution
Correct answer: B.
1. The Companies (Amendment) Act 2017 substituted Section 92(3) and Section 134(3)(a).
2. Section 92(3) (substituted): every company shall place a copy of the ANNUAL RETURN on the WEBSITE of the company, if any, and the WEB-LINK shall be disclosed in the Board's Report.
3. Section 134(3)(a) (substituted): the Board's Report shall include the web-link of the annual return (instead of MGT-9 extract).
4. The earlier requirement of including MGT-9 extract was dispensed with.
5. OPCs and small companies file abridged annual return in MGT-7A.
6. Hence option A is correct.
_Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 92(3) read with Section 134(3)(a) (post Companies (Amendment) Act 2017)_
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