AOC-4
Filing of financial statements. File the adopted financial statements and related documents.
| Who files | Companies. Use AOC-4 XBRL or AOC-4 CFS when those variants apply. |
|---|---|
| Governing law | Section 137 |
| Due | Within 30 days of the AGM. The desk calculates this from the AGM date you set. |
| How it is filed | MCA V3. XBRL variant uses the taxonomy then in force. |
| Fee | Normal fee by capital slab, plus ₹100 per day of delay. This is not the event-form multiple table. |
| Certification | The form carries the director and professional declarations printed on it. |
When to file
- After the AGM adopts the financial statements.
- If the AGM is adjourned, read section 137 for the unadopted-statement path.
Attachments
- Financial statements
- Board report
- Auditor’s report
- Consolidated statements where required
Steps
- Close the books and complete the audit.
- Adopt at the AGM.
- File the correct AOC-4 variant within 30 days.
Penalty if missed: section 137. ₹10,000, plus ₹100 for every continuing day, capped at ₹2,00,000.
Questions
- Which variant do I use?
- Ordinary AOC-4 unless the XBRL Rules put you in the taxonomy class, or you are filing consolidated statements through AOC-4 CFS.
VerifiedAct + fee rule — Section 137. Additional fee of ₹100 a day for sections 92 and 137.