AOC-4 Filing

The budget summaries of an organization must be recorded with the Ministry of Corporate Affairs consistently. The MCA structure for recording fiscal reports is AOC-4. Thus, Form AOC-4 is submitted with the MCA for each Financial Year inside 30 days of an organization's yearly broad gathering. Alongside AOC-4 structure, the archives, for example, Board's report, Auditors' report, Statement of backups in Form AOC-1, subtleties of CSR strategy and so on are recorded. AOC-4 must be confirmed by a rehearsing Chartered Accountant or Company Secretary. In this article, we take a gander at the method for recording AOC-4 in detail. best virtual cfo services

Reports to Be Filed in AOC-4 


Fiscal reports of an organization incorporate Balance Sheet, Profit and Loss Account, Cash Flow articulation (if material), the proclamation of progress in value (if relevant) and any informative notes attached to the budget reports. Fiscal summaries alongside Board Report must be petitioned for all organizations enlisted in India (Private Limited Company, One Person Company, Limited Company, Section 8 Company, and so forth.,) to give the Shareholders, Government, Stakeholders and the Public a wide money related image of the undertakings of the organization during a budgetary year.

Coming up next is the finished rundown of records that must be documented with AOC-4: 


  • Duplicate of fiscal summaries properly confirmed according to segment 134 (counting Board's report, inspectors' report and different archives) 

  • Proclamation of auxiliaries according to area 129 – Form AOC-1 

  • Articulation of the reality and explanations behind not receiving Financial proclamations in the yearly broad gathering (AGM) 

  • Articulation of the reality and explanations behind not holding the AGM 

  • Endorsement letter of expansion of monetary year or AGM 

  • Strengthening or test review report under segment 143 

  • Organization CSR arrangement according to sub-area (4) of segment 135 

  • Subtleties of different entity(s) 

  • Subtleties of notable highlights and avocation for going into contracts/Arrangements/exchanges with related gatherings according to Sub-area (1) of segment 188 – Form AOC-2 

  • Subtleties of remarks of CAG of India 

  • Secretarial Audit Report 

  • Chiefs' report according to sub-area (3) of segment 134 

  • Subtleties of remaining CSR exercises 

  • Discretionary attachment(s), assuming any. 

  • Recording of Form AOC-4 


Fiscal reports of an organization are required to be documented with the Registrar alongside Form AOC-4 consistently for each Financial Year. Every one of the connections incorporating fiscal reports transferred with Form AOC-4 must be marked according to the prerequisite of the Companies Act 2013. SD duplicates are not worthy if there should be an occurrence of AOC-4, hand-marked duplicates are just acknowledged.

If there should arise an occurrence of the organizations secured under XBRL prerequisite under the Companies (Filing of records and Forms in Extensible Business Reporting Language) Rules, 2015, the budget reports must be transferred on MCA entry in XBRL group. The accompanying class of organizations are required to record their fiscal reports and different archives in e-Form AOC-4 XBRL on or after first April 2014:

All organizations recorded with any Stock Exchange(s) in India and their Indian backups

All organizations having paid-up capital of rupees five crores or above

All organizations having a turnover of rupees hundred crores or above

All organizations which were until now secured under the organizations (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011

Due Date for Filing AOC-4 

All organizations enlisted in India are required under the Companies Act, 2013 to record a duplicate of fiscal reports, including every one of the archives which are required to be or appended, appropriately embraced at the yearly broad gathering of the organization, inside thirty days of leading an Annual General Meeting. Since Tandoor Manufacturer One Person Company does not have an Annual General Meeting, One Person Company must document a duplicate of the budget summaries properly received by its part, inside 180 of the conclusion of the money related year.

On the off chance that the yearly broad gathering of an organization for any year has not been held, the fiscal reports alongside the archives required to be connected, appropriately marked alongside the announcement of certainties and purposes behind not holding the yearly broad gathering ought to be recorded with the Registrar inside 30 days of the last date before which the yearly broad gathering ought to have been held.

Government Fee for Filing AOC-4 

The Government expense for submitting Form AOC-4 at the very latest the due date is as per the following: 

Organization's Nominal Share Capital Government Fee

Upto Rs.1 lakh Rs.200

Rs. 1 lakh to Rs. 5 lakhs Rs.300

Rs. 5 lakhs to Rs. 25 lakhs Rs.400

Rs. 25 lakhs to Rs. 1 crore Rs.500

Rs. 1 crore and more Rs.600

For organizations not having ostensible offer capital, the administration expense for documenting Form AOC-4 is Rs.200.

Punishment for Late Filing AOC-4 

In the event that an organization neglects to document AOC-4 alongside a duplicate of the fiscal reports before the due date, the organization will be culpable with a fine of one thousand rupees for consistently during which the disappointment proceeds up to a most extreme measure of Rs.10 lakhs. Further, the Managing Director, Directors and the Chief Financial Officer of the organization, could be rebuffed with detainment for a term which may stretch out to a half year or with fine which won't be under Rs.1 and up to Rs.5 lakhs. transfer of shares from resident to non resident

Notwithstanding the above punishment, the Government charge for documenting AOC-4 would likewise be expanded as pursues:

Number of Days DelayedPenalty Amount for Late Filing
 Up to 30 days2 times of normal filing fees
More than 30 days and up to 60 days4 times of normal filing fees
More than 60 days and up to 90 days6 times of normal filing fees
More than 90 days and up to 180 days10 times of normal filing fees
More than 180 days and up to 270 days 12 times of normal filing fees
In the event that you have to document yearly return for your organization, converse with an legal service Advisor

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