The section empowers the Central Government to direct that the annual return (required under Section 92) shall be filed by the company in such form and manner as may be prescribed.
There is no widely recognized academic "Paper 378" in standard university curriculums (such as CA, CS, or CMA) that uses the identifier "378 missax." It is highly likely that "missax" is a typo for (short for Miscellaneous Act or simply referring to the Companies Act) or a phonetic spelling of the subject matter. 378 missax new