Section 417 CAMA 2020
Section 417 Companies and Allied Matters Act is about Annual return by company limited by shares or guarantee. It is under Chapter 16 (Annual returns) of the Act.
Every company shall, once at least in every year, make and deliver to the Commission an annual return in the form, and containing the matters specified in sections 418, 419 or 420 as may be applicable :
Provided that a company need not make a return under this section either inthe year of its incorporation or, if it is not required by section 237 to hold an annual general meeting during the following year, in that year.