Enumerate the provisions of the Companies Act, 2013 in respect to the following: (i) Time limit for filing of annual return when Annual General…

OR (a) Time limit for Filing of Annual Return (i) A copy of annual return shall be filed with the Registrar of Companies (RoC) within 60 days from the date on which the Annual General Meeting (‘AGM') is held. (ii) Where no annual general meeting is held in any year, it shall be filed with the Registrar of Companies (RoC) within 60 days from the date on which the annual general meeting should have been held, along with the reasons for not holding the AGM.