7.1.12 Companies (Management and Administration) Rules, 2014
12. Extract of annual return.-
that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.
(2) A copy of the annual return shall be filed with the Registrar with such fee as may be specified for the purpose.