law: Companies Act, 2013 
  92.
  
    Annual
  
  return.
  1.      Every company shall
  
  prepare a return (hereinafter referred to as the annual return) in the
  
  prescribed form containing the particulars as they stood on the close of the
  
  financial year regarding—
  a.     
  
    its
  
  registered office, principal business activities, particulars of its holding,
  
  subsidiary and associate companies;
  b.    
  
    its
  
  shares, debentures and other securities and shareholding pattern;
  c.     
  
    its
  
  indebtedness;
  d.    
  
    its
  
  members and debenture-holders along with changes therein since the close of the
  
  previous financial year;
  e.     
  
    its
  
  promoters, directors, key managerial personnel along with changes therein since
  
  the close of the previous financial year;
  f.     
  
    meetings
  
  of members or a class thereof, Board and its various committees along with
  
  attendance details;
  g.    
  
    remuneration
  
  of directors and key managerial personnel;
  h.     
  
    penalty
  
  or punishment imposed on the company, its directors or officers and details of
  
  compounding of offences and appeals made against such penalty or punishment;
  i.      
  
    matters
  
  relating to certification of compliances, disclosures as may be prescribed;
  j.      
  
    details,
  
  as may be prescribed, in respect of shares held by or on behalf of the Foreign
  
  Institutional Investors indicating their names, addresses, countries of
  
  incorporation, registration and percentage of shareholding held by them; and
  k.     
  
    such
  
  other matters as may be prescribed, and signed by a director and the company
  
  secretary, or where there is no company secretary, by a company secretary in
  
  practice:
  Provided
  
  that in relation to One Person Company and small company, the annual return
  
  shall be signed by the company secretary, or where there is no company
  
  secretary, by the director of the company.
  1.     
  2.      The annual return,
  
  filed by a listed company or, by a company having such paid-up capital and
  
  turnover as may be prescribed, shall be certified by a company secretary in
  
  practice in the prescribed form, stating that the annual return discloses the
  
  facts correctly and adequately and that the company has complied with all the
  
  provisions of this Act.
  3.      An extract of the
  
  annual return in such form as may be prescribed shall form part of the Board’s
  
  report.
  4.      Every company shall
  
  file with the Registrar a copy of the annual return, within sixty days from the
  
  date on which the annual general meeting is held or where no annual general meeting
  
  is held in any year within sixty days from the date on which the annual general
  
  meeting should have been held together with the statement specifying the
  
  reasons for not holding the annual general meeting, with such fees or
  
  additional fees as may be prescribed, within the time as specified, under
  
  section 403.
  5.      If a company fails to
  
  file its annual return under sub-section (4 ), before the expiry of the
  
  period specified under section 403 with additional fee, the company shall be
  
  punishable with fine which shall not be less than fifty thousand rupees but
  
  which may extend to five lakhs rupees and every officer of the company who is
  
  in default shall be punishable with imprisonment for a term which may extend to
  
  six months or with fine which shall not be less than fifty thousand rupees but
  
  which may extend to five lakh rupees, or with both.
  6.      If a company
  
  secretary in practice certifies the annual return otherwise than in conformity
  
  with the requirements of this section or the rules made there under, he shall be
  
  punishable with fine which shall not be less than fifty thousand rupees but
  
  which may extend to five lakh rupees.