Central Government appointed the 28th August, 2020 as the date on which the provision of clause (ii) of section 23 of the Companies (Amendment) Act, 2017 shall come into force i.e. sub-section (3) of section 92 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.”

The said Notification can be accessed through the following link: MCA_Notif_S.O.2920(E)_28.08.2020_ Notification of Section 92(3)