In section 92 of the principal Act,—

(i)

in sub-section (1),—

(a) clause (c) shall be omitted;

(b) in clause (j), the words "indicating their names, addresses, countries of incorporation, registration and percentage of shareholding held by them " shall be omitted;

(c) after the proviso, the following proviso shall be inserted, namely:—

(ii)

for sub-section (3), the following sub-section shall be substituted, namely:—

"(3) Every company shall place a copy of the annual return on the website of the company, if any, and the web-link of such annual return shall be disclosed in the Board's report.".

(iii)

in sub-section (4), the words and figures, "within the time as specified, under section 403" shall be omitted;

(iv)

in sub-section (5), for the words and figures, "under section 403 with additional fees " the word "therein " shall be substituted.