What is Annual Return Under Section 92 of Companies Act 2013?

(A) Every company is required to  prepare a return called annual return in the prescribed form depicting the particulars of its previous financial year regarding—
(1) registered office, principal business activities, particulars of its holding, subsidiary and associate companies;
(2) shares, debentures and other securities and shareholding pattern;
(3) members and debenture-holders along with changes therein since the close of the previous financial year;
(4) promoters, directors, key managerial personnel along with changes therein since the close of the previous financial year;
(5) meetings of members or a class thereof, Board and its various committees along with attendance details;
(6) remuneration of directors and key managerial personnel;
(7) penalty or punishment imposed on the company, its directors or officers and details of compounding of offences and appeals made against such penalty or punishment;
(8) matters relating to certification of compliance, disclosures as may be prescribed;
(9) details, as may be prescribed, in respect of shares held by or on behalf of the Foreign Institutional Investors  [Omitted]; and
(10) such other matters as may be prescribed,
and such return need to be signed by a director and the company secretary of the company, or where there is no company secretary, by a company secretary in practice:
Note: The annual return of One Person Company and small company should be signed by the company secretary, or in case of no company secretary, by the director of such company.
(B) Certification by a practicing company secretary is required regarding the compliance with the provisions of Act and correctness of the facts disclosed in return of listed company or a company having prescribed paid-up capital and turnover;
 (C) Publication of annual return on the website of the company, if any, and Board’s report should contain web-link of such annual return;
(D) A copy of the annual return need to be filed by the company with the registrar of companies, within sixty days from the date of annual general meeting of the company or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the reasons for not holding the annual general meeting