Section 318, The Companies Act, 2009

(1) Every company not having a share capital shall, atleast once in every year, make a return stating– (a) the address of the registered office; and (b) the particulars of directors. (2) There shall be annexed to the return a statement containing particulars of the amount of indebtedness of the company in respect of all mortgages and charges which are required to be registered with the Commission under this Act.