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• They are allowed to file a significantly simplified Annual Return.
• They may not be required to provide the extensive details required of larger companies, reducing the compliance burden.

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If you are looking for the latest releases or specific scenes like number 378, you can typically find them through the following channels: They are allowed to file a significantly simplified

1. Power to Prescribe Forms: It allows the government to update filing formats (e.g., Form MGT-7 or MGT-7A) without amending the Act itself.
2. Electronic Filing: It reinforces the requirement for digital filing with the Registrar of Companies (ROC).
3. Authentication: The return must be signed by a director and the company secretary, or in the absence of a secretary, by a practising Company Secretary.