MCA vide this notification has amended the Companies (Management and Administration) Rules, 2014, wherein, in rule 12(1), the following proviso is inserted which eliminates the need to attach extract of the annual return i.e. MGT-9 with Board Report if the web link of the same is disclosed in Board Report –

“Provided that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.”

The said Notification can be accessed through the following link: MCA_Notif_GSR.538(E)_28.08.2020_Co(Management &Administration) Amendment Rules 2020.