Important aspects in Section 92 of Companies Act

Registered Office Addresses: There shall be a mention of the registered office address of the company. And the other branches of the company if any. Liabilities of the company: There shall be the mentioning of the liabilities of the company. What are the liabilities that the company is bound by them? Liabilities can be more than the return gained, it varies. New allotments: If there is any new issuance of the shares made by the company then it shall be there in the annual return, that there shall be a proper mention of the new members if any. Penalties on the company: Running a company is not easy, it’s not a piece of cake many challenges are to be faced by the company. Many times a company or its officers fail to comply with the provisions of this act and due to this, there are penalties imposed on the company. The default is not intentional most of the time due to the workload the company falls at default. Hence in annual return, there shall be mention of such penalties if imposed on the company. Acquisition by the company: If the company has acquired any other company in the preceding year, then there shall be complete information regarding the acquisition made by the company. Listing of the Members, Investors &, etc.: There shall be a list of the names of the Shareholders of the company, debenture-holders, and the investors if joined in that preceding year. In short, there shall be name of the company’s members and the title of which rights they’re holding of in the company. Maintenance of the records: The company shall maintain such records filed to the Registrar by the company for the last 8 years, the maintaining of such records is an important aspect of filing the annual return. The maintenance of such records shows the growth of the company which is an important aspect. Information regarding the investment made to the company: If there is been any investment made for the company by outside investors or foreign investors then there shall be such information about such investment made regarding the amount invested, the investment was made by whom i.e. name of the investment and other important information shall be disclosed.

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