Annual return certification is only as good as the records behind it. Shareholding, directors, indebtedness, penalties and filings should be reconciled before the practicing professional signs.
Section 92 requires every company to prepare annual return containing prescribed particulars as they stood on close of financial year. Certification review depends on those particulars being accurate and supportable.
| Area | Evidence |
|---|---|
| Share capital and members | Register of members, PAS-3 and transfer records. |
| Directors/KMP | DIR filings, DIN/KYC and board records. |
| Indebtedness | Loan schedules and charge records. |
| Meetings and attendance | Board/AGM minutes and attendance. |
| Penalties/compounding | Legal and compliance tracker. |
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Section 92 is the annual-return provision.
It relies on correctness of underlying company records.
Loan, share capital, indebtedness and filing data that support annual return particulars.