The correct option is
A True
This Statements is True because of the following reasons:-
(i) It is a document that must be filed with the Registrar of Companies at the end of each financial year.
(ii) The secretary has to file Annual Return along with the audited Balance Sheet, Profit and Loss account and Auditor's Report with the Registrar within 60 days from the date of holding the Annual General Meeting.
The contents of the Annual Return of a company as given in Part I of Schedule of the Companies Act, 1956 are as under:
(a) The address of the registered office of the company.
(b) The name and address of any place outside India where any part of the register of members or register of debenture holders is kept under the provisions of the Companies Act.
(c) The details of the breakup of the share capital and debentures of the company as existed on the date of the last Annual General Meeting.
(d) Particulars of the total amount of indebtedness of the company as existed on the date of the last Annual General Meeting of the company.
(e) Particulars of directors, managers and secretaries.
(f) The list of the past and present members and debenture holders.
(g) The Annual Return is to be filled in the prescribed form as given in part II of the schedule mentioned above.
Now, Companies Act ,2013 deals with provisions relating to General Meeting.