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Amendment to Sub-Section (3) Section 92 of Companies Act 2013 made effective from 28.8.2020 provides that  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.

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 28th August, 2020

S.O. 2920(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2017 (1 of 2018), the Central Government hereby appoints the 28th August, 2020 as the date on which the provision of clause (ii) of section 23 of the said Act shall come into force.

[F. No. 1/1/2018-CL.I]
K.V.R. MURTY, Jt. Secy.

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