The provisions pertaining to filing of Annual Return (Schedule V and Form 20 B) by a company are contained in section 159 of the Companies Act, 1956.
A plain reading of the section suggests that a company has to file complete list of its shareholders once in a block of five years.
However, the detail of all Share Transfers that took place after the last A G M till current A G M. has to be filed every year.
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