In continuation to my above mail, I would like to give the following clarification:
The omission referred to in the notification dated 6 th December 2016 (attached) applies only to the requirement of online filing of Annual Return under Bonus Act (Form D).
The requirement to file hard copy return under Rule 5(2) still continues.
19th December 2016 From India, Kolkata
Reference: GOI Notification dated 6th December 2016 regarding Bonus Act.
As I read it, Annual return submission is NOT exempted. It the "proviso" under Rule 5(1) is exempted.
Proviso reads as follows
"Provided that the annual return shall be filed within the time limit specified in section 19 of the Act"
GOI has exempted the the time limit only and not the Return submission. Please correct me if I am missing anything.
19th December 2016 From India, Pune