Highlights July 14, 2025 MCA amendments: redesigned AOC‑4 e‑forms, mandatory CSR‑2 linked filing, new POSH and Maternity disclosures in the Board’s Report, and signed PDFs for XBRL filers.
Form AOC‑4 Filing for FY 2025‑26: Due Dates, MCA V3 Changes and Step‑by‑Step Guide
Verified for complianceLast verified: 13 June 2026
Legal basis: Section 137 of Companies Act, 2013 read with Rule 12 of the Companies (Accounts) Rules, 2014; Companies (Accounts) Second Amendment Rules, 2025; Companies (Filing of Documents and Forms in XBRL) Amendment Rules, 2025.
35 min read5,996 wordsLast amended: 30 May 2025
Summary
Practical guide to Form AOC‑4 filing for FY 2025‑26 under the MCA V3 regime. Explains who must file, due dates, revised e‑forms, CSR‑2 linking, new Board’s Report disclosures and penalties so companies avoid last‑minute ROC non‑compliance.
Quick AnswerAI
Form AOC‑4 is the MCA e‑form for filing a company’s annual financial statements with ROC under Section 137 of the Companies Act, 2013. For FY 2025‑26 it is due within 30 days of AGM (27 September 2026 for OPC), and, from 14 July 2025, revised AOC‑4 e‑forms on MCA V3 require CSR‑2 linked filing (where Section 135 applies), new Board’s Report disclosures and signed PDF financials for XBRL filers.
Key Takeaways
From 14 July 2025, MCA has deployed revised AOC‑4 e‑forms on the V3 portal, along with updated AOC‑4 CFS, AOC‑4 NBFC (Ind AS), AOC‑4 CFS NBFC (Ind AS), CSR‑2, e‑Form AOC‑1 and e‑Form AOC‑2.
For FY 2025‑26, AOC‑4 for all non‑OPC companies is due within 30 days of AGM (typically 29 October 2026 if AGM is on 30 September 2026); OPC must file by 27 September 2026.
New Rule 12 requirements mandate PDF attachments of the extract of Board’s Report, extract of Auditor’s Report (standalone and consolidated, where applicable) and, for AOC‑4 XBRL filers, a signed PDF set of financial statements in addition to the XBRL file.
From FY 2024‑25 onwards, Form CSR‑2 must be filed as a linked filing with AOC‑4 / AOC‑4 NBFC / AOC‑4 XBRL wherever Section 135 applies; independent CSR‑2 filing on V3 is not allowed for current years.
The Board’s Report now needs enhanced disclosures on POSH complaints and a formal statement of compliance with the Maternity Benefit Act, 1961, which are captured through the Extract of Board’s Report filed along with AOC‑4.
Failure to file AOC‑4 on time attracts a statutory penalty under Section 137 (monetary penalty on company and officers) plus an additional fee of ₹100 per day of delay under Section 403 for AOC‑4/MGT‑7 series forms.
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<h2><a href="/glossary/form-aoc-4" class="text-gold font-semibold hover:underline" title="Form AOC-4 definition">Form AOC-4</a> Filing Guide for FY 2025-26 — Everything Changed on July 14, 2025</h2>
<p>If your company's financial year ended on <strong>31 March 2026</strong>, you are now in the compliance window for filing Form AOC-4 — India's mandatory financial statement filing with the <a href="/glossary/registrar-of-companies" class="text-gold font-semibold hover:underline" title="Registrar of Companies definition">Registrar of Companies</a> (ROC) under <strong>Section 137 of the Companies Act, 2013</strong>. But before you open the MCA portal, there is something critical you must know: <strong>everything about how AOC-4 is filed changed fundamentally on July 14, 2025</strong>.</p>
<p>The MCA completed its full migration from the old V2 portal to the new <strong>MCA V3 portal</strong> on July 14, 2025, deploying the last batch of 38 company e-forms including the entire AOC-4 family. This was accompanied by two major amendment rules — the Companies (Accounts) Second Amendment Rules, 2025 and the XBRL Amendment Rules, 2025 — that redesigned the form itself, introduced new e‑forms and disclosure requirements, and made <strong>PDF attachments of the extract of Board’s Report, extract of Auditor’s Report and (for XBRL filers) signed financial statements</strong> mandatory instead of the earlier simpler attachment pattern.</p>
<p>This guide covers everything: what AOC-4 is, who must file, which form variant applies to your company, the due dates for FY 2025-26, every amendment that took effect on July 14, 2025, how to file step-by-step on the new V3 portal, what attachments are mandatory, and what penalties apply for non-compliance.</p>
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<h3>📋 Quick Summary — AOC-4 Filing for FY 2025-26</h3>
<div class="aoc-meta">
<div class="aoc-mi"><span class="lbl">Form Name</span>AOC-4 (and variants — CFS, XBRL, <a href="/glossary/nbfc" class="text-gold font-semibold hover:underline" title="NBFC definition">NBFC</a>)</div>
<div class="aoc-mi"><span class="lbl">Purpose</span>Filing financial statements with ROC under Section 137</div>
<div class="aoc-mi"><span class="lbl">Due Date — Others</span>29 October 2026 (within 30 days of AGM)</div>
<div class="aoc-mi"><span class="lbl">Due Date — OPC</span>27 September 2026 (within 180 days from FY end)</div>
<div class="aoc-mi"><span class="lbl">Portal</span>MCA V3 — www.mca.gov.in</div>
<div class="aoc-mi"><span class="lbl">Major Change</span>Linked forms system — Board's Report & Auditor's Report no longer attached as PDF</div>
<div class="aoc-mi"><span class="lbl">Late Penalty</span>₹100 per day — no maximum cap (Section 403)</div>
<div class="aoc-mi"><span class="lbl">Key Amendment</span>G.S.R. 357(E) dated 30 May 2025 + G.S.R. 371(E) dated 6 June 2025 — effective 14 July 2025</div>
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<h2>Key Numbers at a Glance</h2>
<div class="nr">
<div class="nc"><span class="nb">Jul 14</span><div class="nl">2025 — date MCA V3 fully launched with revised AOC-4 forms</div></div>
<div class="nc g"><span class="nb">29 Oct</span><div class="nl">2026 — due date for most companies filing AOC-4 for FY 2025-26</div></div>
<div class="nc t"><span class="nb">₹100</span><div class="nl">Per day penalty for late filing — no maximum cap</div></div>
<div class="nc p"><span class="nb">5</span><div class="nl">AOC-4 form variants covering different company types</div></div>
<div class="nc o"><span class="nb">38</span><div class="nl">Total e-forms migrated to MCA V3 on July 14, 2025</div></div>
<div class="nc"><span class="nb">3 yrs</span><div class="nl">Consecutive non-filing → director disqualification under Section 164(2)</div></div>
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<h2>What is Form AOC-4? — The Foundation</h2>
<p>Form AOC-4 is the prescribed e-form for filing a company's annual financial statements with the ROC (Registrar of Companies). Under <strong>Section 137(1) of the Companies Act, 2013</strong>, every company must file a copy of its financial statements — including the Balance Sheet, Statement of Profit and Loss, Cash Flow Statement, and Notes — with the ROC within 30 days of the AGM (<a href="/glossary/annual-general-meeting" class="text-gold font-semibold hover:underline" title="Annual General Meeting definition">Annual General Meeting</a>). For One Person Companies (OPCs), the same must be filed within 180 days from the end of the financial year.</p>
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<h4>💡 Why AOC-4 Matters — Section 137 at a Glance</h4>
<p>AOC-4 is not just an administrative form — it is the primary mechanism through which India's corporate financial data becomes part of the public record. Once filed, the financial statements are accessible to investors, lenders, regulators, and the public through <a href="/glossary/mca21" class="text-gold font-semibold hover:underline" title="MCA21 definition">MCA21</a>. Non-filing invites penalties, director disqualification, and ultimately the company's strike-off from the register. It is one of the most important annual compliance obligations for every company in India.</p>
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<p>The form requires reporting on: the company's financials (with comparative figures), details of the <a href="/glossary/audit-committee" class="text-gold font-semibold hover:underline" title="Audit Committee definition">audit committee</a>, auditor information, compliance certifications from the MD/<a href="/glossary/cfo-companies-act" class="text-gold font-semibold hover:underline" title="CFO definition">CFO</a>/CS, <a href="/glossary/related-party-ibc" class="text-gold font-semibold hover:underline" title="Related Party definition">related party</a> transactions summary, CSR details (if applicable), and — as of July 14, 2025 — <a href="/glossary/secretarial-audit" class="text-gold font-semibold hover:underline" title="Secretarial Audit definition">secretarial audit</a> qualification disclosures and links to multiple mandatory linked forms.</p>
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<h2>⚠ What Changed — Major Amendments Effective July 14, 2025</h2>
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<div class="ab-head">
<span class="ab-badge">📄 G.S.R. 357(E) — 30 May 2025</span>
<h3>Companies (Accounts) Second Amendment Rules, 2025</h3>
</div>
<ul>
<li><strong>New Sub-rule (1C) under Rule 12:</strong> Every company filing AOC-4 must now also file three additional linked e-forms: <strong>Extract of Board Report</strong>, <strong>Extract of Auditor's Report (Standalone)</strong>, and <strong>Extract of Auditor's Report (Consolidated)</strong> — as applicable. These are mandatory linked filings, not optional attachments.</li>
<li><strong>Board's Report and Auditor's Report no longer attached as PDF:</strong> The single biggest change. The requirement to attach these as PDF documents has been abolished for the revised V3 forms. These reports are now captured through the linked forms system — entered data replaces file uploads.</li>
<li><strong>Maternity Benefit Act compliance declaration:</strong> Companies must now include in their Board's Report a declaration confirming compliance with the Maternity Benefit Act, 1961.</li>
<li><strong>CSR-2 is now a linked form:</strong> For FY 2024-25 onwards on V3, CSR-2 must be filed as part of the AOC-4 filing — no independent filing except for FY 2020-21 to FY 2023-24 pending filings that were submitted on V2.</li>
<li><strong>AOC-4 CFS is now a linked form:</strong> Consolidated Financial Statements cannot be filed independently — they must be filed as a linked form alongside the primary AOC-4. Companies cannot file AOC-4 without submitting CFS if consolidated FS are required.</li>
<li><strong>Revised AOC-4 form applicability:</strong> The revised forms (V3) apply for financial years ending 31 March 2025 onwards — i.e., FY 2024-25 and all subsequent years including FY 2025-26.</li>
</ul>
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<span class="ab-badge">📄 G.S.R. 371(E) — 6 June 2025</span>
<h3>Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Second Amendment Rules, 2025</h3>
</div>
<ul>
<li><strong>New Sub-rule (1A) under Rule 3:</strong> Companies filing AOC-4 XBRL must now also attach a <strong>signed copy of the financial statements in PDF format</strong> — including the Board's Report, Auditor's Report, and other documents duly authenticated under Section 134. Previously, XBRL filers only submitted the XML/XBRL data. Now they need both the XBRL data AND the signed PDF.</li>
<li><strong>Annexure-I of AOC-4 XBRL substituted:</strong> The prescribed format for XBRL filing has been updated to accommodate the new dual-submission requirement (XBRL + PDF).</li>
<li><strong>Effective date:</strong> July 14, 2025 — same as the Accounts Amendment Rules.</li>
</ul>
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<h4>📅 FY 2024-25 Extensions — For Context and Reference</h4>
<ul>
<li><strong>General Circular No. 06/2025 (October 17, 2025):</strong> Extended filing of AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and all variants for FY 2024-25 to <strong>31 December 2025</strong> without additional fees — due to V3 transition difficulties</li>
<li><strong>General Circular No. 08/2025 (30 December 2025):</strong> Further extended to <strong>31 January 2026</strong> — one additional month for companies still facing transition issues</li>
<li><strong>For FY 2025-26:</strong> No extension has been announced as of June 2026. Companies should file by the standard due dates. File early to avoid portal congestion.</li>
</ul>
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<h2>Who Must File AOC-4?</h2>
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<h4>✅ Applicability — All Companies Must File</h4>
<ul>
<li><strong>Every company registered under the Companies Act, 2013</strong> — whether private or public, listed or unlisted, <a href="/glossary/small-company" class="text-gold font-semibold hover:underline" title="Small Company definition">small company</a> or large</li>
<li><strong>Foreign companies</strong> registered in India under Section 380 must file Form AOC-4 XBRL or the applicable variant</li>
<li><strong>Dormant companies</strong> — must still file AOC-4 annually</li>
<li><strong>Companies under <a href="/glossary/cirp" class="text-gold font-semibold hover:underline" title="CIRP definition">CIRP</a> or liquidation</strong> — can now file AOC-4 by affixing DSC of the Insolvency <a href="/glossary/resolution-professional" class="text-gold font-semibold hover:underline" title="Resolution Professional definition">Resolution Professional</a> (IRP/RP/<a href="/glossary/liquidator" class="text-gold font-semibold hover:underline" title="Liquidator definition">liquidator</a>) as per V3 changes</li>
<li><strong>One Person Companies (OPCs)</strong> — file separately with different due dates</li>
<li><strong>Exemption:</strong> Companies incorporated during the financial year and yet to hold their first AGM — may claim exemption for their first year in some specific circumstances, but filing is generally required</li>
</ul>
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<h2>Due Dates for FY 2025-26 — Mark These on Your Calendar</h2>
<div class="dd-grid">
<div class="dd-card reg">
<span class="dd-date">29 October 2026</span>
<span class="dd-label">All Companies (except OPC)</span>
<div class="dd-rule">Within 30 days of AGM. AGM must be held by 30 September 2026. If AGM is held before September 30, the 30-day window starts from the AGM date.</div>
</div>
<div class="dd-card opc">
<span class="dd-date">27 September 2026</span>
<span class="dd-label">One Person Companies (OPC)</span>
<div class="dd-rule">Within 180 days from end of financial year (31 March 2026). OPCs are not required to hold AGMs — hence the separate calculation from FY end date.</div>
</div>
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<h4>📅 AGM Due Date — The Critical Trigger for Non-OPC Companies</h4>
<p>For most companies, the AOC-4 due date is calculated from the AGM date — not the FY end date. This is why AGM compliance is directly linked to AOC-4 compliance. Companies must hold their AGM by <strong>30 September 2026</strong> (6 months after FY end). If the AGM is held on September 30, 2026, the AOC-4 due date is October 30, 2026 — making October 29, 2026 effectively the last day. If a company delays its AGM, it shifts (and risks) the AOC-4 deadline too. Note: AGM extension is permissible under Section 96 for the first year or in special circumstances, but requires ROC permission.</p>
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<h2>All Form Variants — Which AOC-4 Should Your Company File?</h2>
<div class="fv-grid">
<div class="fv-card">
<div class="fv-tag">AOC-4</div>
<h4>Standard — All Companies (Standalone)</h4>
<p>The base form. Every company files AOC-4 for its standalone financial statements. This is the primary form — all other variants are either alternatives or linked additions to this form.</p>
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<div class="fv-card g">
<div class="fv-tag">AOC-4 CFS</div>
<h4>Consolidated Financial Statements</h4>
<p>Required when a company has subsidiaries, associates, or joint ventures and must prepare Consolidated Financial Statements under <strong>Section 129(3)</strong>. As of July 14, 2025, this is now a <strong>linked form</strong> — filed together with the primary AOC-4, not independently. Triggered automatically when "Yes" is selected for "Whether consolidated FS required" in the primary AOC-4.</p>
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<div class="fv-card t">
<div class="fv-tag">AOC-4 XBRL</div>
<h4>XBRL Format — Listed + Large Companies</h4>
<p>Mandatory for: (a) all companies listed on any recognised stock exchange, (b) companies with paid-up <a href="/glossary/share-capital" class="text-gold font-semibold hover:underline" title="Share Capital definition">share capital</a> of <strong>₹5 crore or more</strong>, (c) companies with annual turnover of <strong>₹100 crore or more</strong>. As of G.S.R. 371(E), now also requires a signed PDF of financial statements in addition to XBRL data.</p>
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<div class="fv-card p">
<div class="fv-tag">AOC-4 NBFC (Ind AS)</div>
<h4>NBFCs Following Ind AS</h4>
<p>Filed by Non-Banking Financial Companies (NBFCs) that have adopted Indian Accounting Standards (Ind AS) — primarily larger NBFCs and systemically important NBFCs. Separate from the standard AOC-4 due to different financial statement formats under Ind AS.</p>
</div>
<div class="fv-card o">
<div class="fv-tag">AOC-4 CFS NBFC (Ind AS)</div>
<h4>Consolidated FS — NBFCs (Ind AS)</h4>
<p>For NBFCs following Ind AS that also have subsidiaries/associates/JVs requiring consolidated financial statements. The CFS variant for the NBFC Ind AS category.</p>
</div>
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<div class="tw">
<table class="tt">
<thead><tr><th>Form Variant</th><th>Applicability</th><th>V3 Change</th><th>Filing Mode</th></tr></thead>
<tbody>
<tr><td>AOC-4</td><td>All companies — standalone</td><td>Board's Report & Auditor's Report now linked forms (not PDF attachment)</td><td>Online or Offline (Excel)</td></tr>
<tr><td>AOC-4 CFS</td><td>Companies with subsidiaries/associates/JVs under Sec 129(3)</td><td><strong>Now a linked form</strong> — cannot be filed independently for FY 2024-25 onwards</td><td>Linked with AOC-4</td></tr>
<tr><td>AOC-4 XBRL</td><td>Listed + paid-up ≥₹5Cr + turnover ≥₹100Cr</td><td>Must now also attach signed PDF of financial statements (G.S.R. 371(E))</td><td>Online or Offline</td></tr>
<tr><td>AOC-4 NBFC (Ind AS)</td><td>Ind AS NBFCs</td><td>Linked form structure applies</td><td>Online or Offline</td></tr>
<tr><td>AOC-4 CFS NBFC (Ind AS)</td><td>Ind AS NBFCs with consolidated FS requirement</td><td>Linked with AOC-4 NBFC (Ind AS)</td><td>Linked with primary form</td></tr>
</tbody>
</table>
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<h2>The Linked Forms System in MCA V3 — What It Is and Why It Matters</h2>
<p>The most fundamental change in the July 14, 2025 overhaul is the introduction of the <strong>Linked Forms System</strong> on MCA V3. Understanding this is essential before you begin any filing.</p>
<div class="hb purple">
<h4>🔗 What Are Linked Forms?</h4>
<p>In the old V2 system, the AOC-4 was a standalone form. If the company also needed to file CSR-2 or CFS, those were separate, independent filings. In V3, some forms are now "linked" — meaning they are mandatory annexures to the primary AOC-4 that must be submitted as part of the same filing workflow. You cannot submit the primary AOC-4 without also completing the applicable linked forms in the same session.</p>
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<div class="tw">
<table class="tt">
<thead><tr><th>Linked Form</th><th>What It Captures</th><th>When Mandatory</th><th>Previously</th></tr></thead>
<tbody>
<tr><td>Extract of Board Report</td><td>Key highlights and extracts from the Board's Report — management discussion, directors' responsibility statement, board composition, etc.</td><td>Always — for all AOC-4 filings</td><td>Full Board's Report attached as PDF</td></tr>
<tr><td>Extract of Auditor's Report (Standalone)</td><td>Key contents of the <a href="/glossary/statutory-auditor" class="text-gold font-semibold hover:underline" title="Statutory Auditor definition">statutory auditor</a>'s report on standalone FS — opinion, key audit matters, CARO details</td><td>Always — for all AOC-4 filings</td><td>Full Auditor's Report attached as PDF</td></tr>
<tr><td>Extract of Auditor's Report (Consolidated)</td><td>Key contents of auditor's report on consolidated FS</td><td>Where CFS is filed (AOC-4 CFS is linked)</td><td>Attached as PDF with AOC-4 CFS</td></tr>
<tr><td>AOC-4 CFS</td><td>Full consolidated financial statements</td><td>When consolidated FS required under Section 129(3)</td><td>Filed independently as separate form</td></tr>
<tr><td>CSR-2</td><td>Annual CSR activity report — amount spent, projects, unspent amounts</td><td>When Section 135 applies (CSR obligation) for FY 2024-25 onwards</td><td>Filed as separate independent form</td></tr>
<tr><td>e-AOC-1</td><td>Salient features of financial statements of subsidiaries/associates/JVs (Schedule to consolidated FS)</td><td>When CFS is required</td><td>Manual form, not requiring professional certification</td></tr>
<tr><td>e-AOC-2</td><td>Disclosure of related party contracts/transactions under Section 188</td><td>When related party transactions exist</td><td>Manual/PDF attachment</td></tr>
</tbody>
</table>
</div>
<div class="hb red">
<h4>⚠ Critical Point — e-AOC-1 Now Requires Professional Certification</h4>
<p>A significant upgrade from the old regime: Form AOC-1 (statement containing salient features of subsidiaries/associates/JVs) has been converted from a manual form to an <strong>e-Form (e-AOC-1)</strong>. It now requires certification by a practising professional (Practising <a href="/glossary/company-secretary" class="text-gold font-semibold hover:underline" title="Company Secretary definition">Company Secretary</a> or Chartered Accountant). This means holding companies with subsidiaries must ensure their PCS or PCA certifies e-AOC-1 as part of the AOC-4 filing package.</p>
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<h2>How to File AOC-4 on MCA V3 — Step-by-Step Process</h2>
<h3>Before You Start — Pre-Filing Preparation</h3>
<div class="hb gold">
<h4>📄 Documents to Keep Ready Before Opening the Portal</h4>
<ul>
<li>Signed financial statements (Balance Sheet, P&L, Cash Flow Statement, Notes to Accounts) — authenticated under Section 134 with DSC of MD/CFO/CS + 2 directors</li>
<li>Board's Report (signed by MD or Chairperson) — including Maternity Benefit Act compliance declaration (new requirement)</li>
<li>Auditor's Report — both standalone and consolidated (if applicable)</li>
<li>XBRL data file (XML) — if filing AOC-4 XBRL (prepared using MCA-approved XBRL software)</li>
<li>CSR Report details — if Section 135 applies (to fill CSR-2 linked form)</li>
<li>AOC-1 data — if company has subsidiaries/associates/JVs</li>
<li>AOC-2 details — related party transactions (if applicable)</li>
<li>Valid DSC of authorised signatory (MD/CEO/Manager) + Company Secretary/Director</li>
<li>DSC of Practising Professional (PCS/PCA) — for professional certification of e-AOC-1 and other forms requiring it</li>
<li>CIN of the company, PAN, and other master data</li>
</ul>
</div>
<div class="steps">
<div class="step">
<div class="sn">1</div>
<div class="sb">
<span class="stag">Access MCA V3 Portal</span>
<h5>Log In to MCA V3 at www.mca.gov.in</h5>
<p>Log in with your V3 registered credentials. If you registered on V2, use the credentials sent to your email at the time of V3 registration (V2 IDs were migrated). Go to <strong>MCA Services → Company e-Filing</strong>. Ensure your DSC token is inserted and the MCA V3 DSC plugin/utility is installed in your browser.</p>
</div>
</div>
<div class="step">
<div class="sn">2</div>
<div class="sb">
<span class="stag">Select Form</span>
<h5>Navigate to Annual Filing → Select AOC-4 Variant</h5>
<p>Under Company e-Filing, select the annual filing section. Choose the appropriate form — AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS) — based on your company's applicability. Click "Start New Filing." The system will open the form in your browser (online mode) or offer an Excel download (offline mode).</p>
</div>
</div>
<div class="step">
<div class="sn">3</div>
<div class="sb">
<span class="stag">Online or Offline</span>
<h5>Choose Filing Mode — Online or Offline (Excel)</h5>
<p>V3 offers two modes: <strong>Online mode</strong> — fill the form directly in browser, supports real-time auto-population; <strong>Offline mode</strong> — download the form as an Excel workbook, fill data in Excel, then upload back to V3. For large forms with extensive financial data, the offline Excel mode may be more convenient. CSR-2 linked form tables are also downloadable in Excel to save time in data entry.</p>
</div>
</div>
<div class="step">
<div class="sn">4</div>
<div class="sb">
<span class="stag">Company Master Data</span>
<h5>Enter CIN — Auto-Population of Master Data</h5>
<p>Enter the company's CIN (Corporate Identity Number). The V3 portal auto-populates: company name, registered address, date of incorporation, category, sub-category, and other master data. Review the auto-populated data carefully and correct any discrepancies. The new V3 form also auto-prefills <strong>previous year's financial figures</strong> from the last filed AOC-4 — verify these carefully and provide mandatory explanations for any modifications.</p>
</div>
</div>
<div class="step">
<div class="sn">5</div>
<div class="sb">
<span class="stag">Fill Financial Data</span>
<h5>Enter Financial Statement Data — Balance Sheet, P&L, Cash Flow</h5>
<p>Fill in the current year financial data: equity and liabilities, assets, revenue, expenses, profit/loss figures. The form has structured fields for each line item. Comparative figures (previous year) are pre-filled — verify and correct if they differ from the audited comparative figures. All amounts in Indian Rupees (round to nearest rupee). Enter details of auditors, audit committee, directors present at signing, etc.</p>
</div>
</div>
<div class="step">
<div class="sn">6</div>
<div class="sb">
<span class="stag">New — Secretarial Audit Section</span>
<h5>Fill the New Secretarial Audit Qualifications Table</h5>
<p>The revised AOC-4 form includes a new table for capturing Secretarial Audit qualifications, adverse remarks, or observations from the Secretarial Audit Report (if applicable). This is a new transparency requirement — companies for which Secretarial Audit is mandatory under Section 204 must fill this table. Ensure consistency between what is disclosed here and what is in the Board's Report.</p>
</div>
</div>
<div class="step">
<div class="sn">7</div>
<div class="sb">
<span class="stag">Linked Forms</span>
<h5>Complete All Mandatory Linked Forms</h5>
<p>This is the most critical new step. After the primary form data, the portal will prompt you to complete linked forms. The system automatically determines which linked forms apply based on your form selections. You must complete: (a) Extract of Board Report — enter key Board's Report content, (b) Extract of Auditor's Report Standalone, (c) Extract of Auditor's Report Consolidated (if CFS applicable), (d) AOC-4 CFS (if applicable), (e) CSR-2 (if Section 135 applies). All linked forms must be completed before the primary form can be submitted.</p>
</div>
</div>
<div class="step">
<div class="sn">8</div>
<div class="sb">
<span class="stag">Attachments</span>
<h5>Upload Mandatory PDF Attachments</h5>
<p>Attach the required documents as per the revised rules. See the Attachments Checklist section below for the complete list. For XBRL filers, also upload the XBRL XML data file. All PDFs must be duly authenticated under Section 134 before uploading — i.e., signed by the authorised directors, CEO/MD, CFO, and CS with their DSCs before creating the PDF.</p>
</div>
</div>
<div class="step">
<div class="sn">9</div>
<div class="sb">
<span class="stag">Professional Certification</span>
<h5>Certify Forms Requiring Professional Sign-off</h5>
<p>e-AOC-1 requires certification by a Practising Company Secretary (PCS) or Chartered Accountant. The certifying professional must affix their DSC. For companies where AOC-4 itself requires professional certification (certain categories), the PCS/CA must also sign the primary form. The Compliance Certificate in the form must be signed by the Company Secretary of the company (if one is appointed) or the certifying practitioner.</p>
</div>
</div>
<div class="step">
<div class="sn">10</div>
<div class="sb">
<span class="stag">Digital Signature</span>
<h5>Affix DSC of Authorised Signatory</h5>
<p>The primary AOC-4 must be signed by: (a) the <a href="/glossary/managing-director" class="text-gold font-semibold hover:underline" title="Managing Director definition">Managing Director</a> or in his absence any director, (b) the Chief Financial Officer, and (c) the Company Secretary (if appointed). Affix the DSC of each required signatory. If signatories are in different locations, they can sign in sequence — V3 supports multi-party DSC signing. Ensure all DSCs are valid (not expired), Class 2 or Class 3, and registered with MCA.</p>
</div>
</div>
<div class="step">
<div class="sn">11</div>
<div class="sb">
<span class="stag">Fee Payment</span>
<h5>Calculate Fee and Pay Online</h5>
<p>The portal automatically calculates the applicable government fee based on authorised share capital. Review the calculated fee. Pay via credit/debit card, net banking, or UPI through the MCA payment gateway. An e-receipt is generated — save this as proof of payment. See fee structure in the next section.</p>
</div>
</div>
<div class="step">
<div class="sn">12</div>
<div class="sb">
<span class="stag g">Final Submission</span>
<h5>Submit and Save Your SRN</h5>
<p>Click "Submit." The portal generates a unique <strong>Service Request Number (SRN)</strong> — this is your proof of filing. Save the SRN immediately. The ROC/CRC processes the filing (typically within a few working days). Track status on the MCA portal using your SRN. You will receive an acknowledgement email at your registered email ID once processed. The filing is complete only when the ROC marks it as "Approved."</p>
</div>
</div>
</div>
<!-- ══════════════════════════════════════════ -->
<!-- MANDATORY ATTACHMENTS -->
<!-- ══════════════════════════════════════════ -->
<h2>Mandatory Attachments Checklist — V3 Revised Requirements</h2>
<div class="cl-section">
<div class="cl-group-title">A. Always Required — All AOC-4 Forms</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>Financial Statements duly authenticated under Section 134</strong> — Balance Sheet, P&L, Cash Flow Statement, Notes — signed by at least 2 directors (one must be MD if appointed), CFO (if appointed), and CS (if appointed). <span class="cl-badge new">Mandatory PDF</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>Extract of Board Report</strong> — captured via linked web form (not PDF attachment). Includes Board's Report key content, Maternity Benefit Act compliance declaration, secretarial audit references. <span class="cl-badge new">Linked Form</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>Extract of Auditor's Report (Standalone)</strong> — captured via linked web form. Includes audit opinion, key audit matters, qualifications/emphases, CARO details. <span class="cl-badge new">Linked Form</span></div>
</div>
<div class="cl-group-title" style="margin-top:16px;">B. Conditional — Based on Company Circumstances</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>AOC-4 CFS (linked form)</strong> — if consolidated FS required under Section 129(3) i.e., company has subsidiary/associate/JV. Filed as linked form, not independently. <span class="cl-badge">If CFS applicable</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>Extract of Auditor's Report (Consolidated)</strong> — required if CFS is being filed via AOC-4 CFS linked form. <span class="cl-badge">If CFS applicable</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>CSR-2 (linked form)</strong> — if company has CSR obligation under Section 135 or has unspent CSR amount to report. For FY 2024-25 onwards on V3, must be linked with AOC-4. <span class="cl-badge">If Section 135 applicable</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>e-AOC-1</strong> — statement of salient features of subsidiaries/associates/JVs (Schedule to consolidated FS). Required if CFS is applicable. Now an e-form requiring professional certification. <span class="cl-badge">If CFS applicable</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>e-AOC-2</strong> — disclosure of related party contracts under Section 188(1). Required if company has related party transactions involving Board approval. Now an e-form. <span class="cl-badge">If Related Party Txns</span></div>
</div>
<div class="cl-group-title" style="margin-top:16px;">C. XBRL Filers Only</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>XBRL XML data file</strong> — financial statements tagged in XBRL format using MCA-approved taxonomy. Prepared using approved XBRL software (Tally, SAP, or standalone XBRL tools). <span class="cl-badge new">XBRL only</span></div>
</div>
<div class="cl-item">
<div class="cl-box"><svg viewBox="0 0 12 12" fill="none"><path d="M2 6l3 3 5-5" stroke="#13683a" stroke-width="2" stroke-linecap="round"/></svg></div>
<div class="cl-text"><strong>Signed PDF of financial statements including Board's Report and Auditor's Report</strong> — new requirement under G.S.R. 371(E); XBRL filers must now submit this in addition to the XML data file. <span class="cl-badge new">NEW — XBRL only</span></div>
</div>
</div>
<!-- ══════════════════════════════════════════ -->
<!-- FEE STRUCTURE -->
<!-- ══════════════════════════════════════════ -->
<h2>Fee Structure and Late Penalty Calculator</h2>
<div class="tw">
<table class="tt">
<thead><tr><th>Authorised Share Capital</th><th>Normal Government Filing Fee</th></tr></thead>
<tbody>
<tr><td>No share capital (Section 8, NPOs, etc.)</td><td>₹200 per document</td></tr>
<tr><td>Less than ₹1 lakh</td><td>₹200</td></tr>
<tr><td>₹1 lakh to less than ₹5 lakh</td><td>₹300</td></tr>
<tr><td>₹5 lakh to less than ₹25 lakh</td><td>₹400</td></tr>
<tr><td>₹25 lakh to less than ₹1 crore</td><td>₹500</td></tr>
<tr><td>₹1 crore or more</td><td>₹600</td></tr>
</tbody>
</table>
</div>
<div class="pen-grid">
<div class="pen-card daily">
<h4>📅 Late Filing Penalty (Section 403)</h4>
<span class="pen-big">₹100/day</span>
<p>Additional fee of ₹100 per day from the due date till the actual date of filing. <strong>No maximum cap</strong> — it compounds indefinitely. Example: filing 200 days late = ₹20,000 additional fee on top of normal fee. Applies to AOC-4, AOC-4 XBRL, AOC-4 CFS, and all variants.</p>
</div>
<div class="pen-card officer">
<h4>⚠ Company & Officer Penalty (Section 137)</h4>
<span class="pen-big">₹1L–₹5L</span>
<p>If AOC-4 is not filed: Company — fine of ₹1,000 per day (up to ₹10 lakh); MD/CFO — imprisonment up to 6 months OR fine of ₹1 lakh to ₹5 lakh. Adjudication proceedings separately from additional fees. Actual example: ₹3.50 lakh penalty imposed on a company + directors for non-filing.</p>
</div>
</div>
<div class="hb red">
<h4>⚠ Director Disqualification — Section 164(2)</h4>
<p>A director of a company that has failed to file AOC-4 for any <strong>continuous 3-year period</strong> becomes disqualified from being reappointed as director of that company, and cannot be appointed as director in any other company for a period of <strong>5 years</strong>. MCA periodically publishes lists of disqualified directors. This has been actively enforced — hundreds of directors have been disqualified in past enforcement drives.</p>
</div>
<!-- CROSS LINK TO PENALTY CALCULATOR -->
<div class="cross-link">
<h4>📈 Calculate Your Late Filing Penalty Instantly</h4>
<p style="font-size:.88rem;color:var(--mu);margin:0 0 12px;">Use the CorpLawUpdates Penalty Calculator to calculate the exact additional fee your company owes for late AOC-4 filing — based on your specific due date and actual filing date.</p>
<div class="cl-links">
<a href="https://www.corplawupdates.in/tools/fee-calculator/companies" class="cl-link-btn" target="_blank">
<span class="cl-link-icon">📈</span>
MCA Penalty Calculator — Calculate Now
</a>
<a href="https://www.corplawupdates.in/updates/mgt-7-annual-return-filing-guide-fy-2025-26-due-date-mca-v3-small-company-limits-ccfs2026" class="cl-link-btn" target="_blank">
<span class="cl-link-icon">📄</span>
MGT-7 Annual Return Guide FY 2025-26
</a>
</div>
</div>
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<!-- COMMON ISSUES ON V3 -->
<!-- ══════════════════════════════════════════ -->
<h2>Common Issues and How to Resolve Them</h2>
<div class="tw">
<table class="tt">
<thead><tr><th>Issue</th><th>Likely Cause</th><th>Resolution</th></tr></thead>
<tbody>
<tr><td>Linked form not triggering / not appearing</td><td>Selection in primary form not triggering linked form logic (e.g., "Yes" not selected for consolidated FS)</td><td>Review all dropdown/selection fields in the primary form carefully; linked forms are conditionally triggered by specific selections</td></tr>
<tr><td>DSC not being detected by portal</td><td>Outdated DSC utility, wrong browser, expired DSC</td><td>Update MCA V3 DSC utility; use Chrome 125+ or Edge 125+; ensure DSC token is inserted before opening form</td></tr>
<tr><td>XBRL validation errors</td><td>Taxonomy version mismatch, incorrect element tagging, figures not matching signed financials</td><td>Validate XBRL file in XBRL validation tool before uploading; ensure figures match audited FS exactly</td></tr>
<tr><td>Previous year figures pre-populated incorrectly</td><td>Last filed AOC-4 had errors, or company changed accounting policies</td><td>Modify pre-populated figures where necessary — V3 requires mandatory explanations for modifications; document the reason</td></tr>
<tr><td>Resubmission notice received from ROC</td><td>Incomplete disclosures, inconsistency in data, missing linked form data</td><td>Address specific objection raised in resubmission notice; resubmit within the time specified (usually 15–30 days)</td></tr>
<tr><td>Payment deducted but SRN not generated</td><td>Portal timeout or server error during payment processing</td><td>Wait 24 hours; check transaction status on MCA portal; do not make second payment; if not resolved, raise a helpdesk ticket</td></tr>
<tr><td>CFS not allowed to be filed independently on V3</td><td>AOC-4 filed on V2 before June 18, 2025; CFS pending</td><td>For AOC-4 filed on V2 for which CFS is pending, MCA allowed independent CFS filing on V3 till August 15, 2025. For all new filings, CFS must be linked. Verify with MCA helpdesk for any specific situation.</td></tr>
</tbody>
</table>
</div>
<!-- CROSS LINK TO MGT-7 -->
<div class="cross-link">
<h4>🔗 Filing AOC-4? Don't Forget <a href="/glossary/mgt-7" class="text-gold font-semibold hover:underline" title="MGT-7 definition">MGT-7</a> / MGT-7A</h4>
<p style="font-size:.88rem;color:var(--mu);margin:0 0 12px;">AOC-4 and MGT-7/MGT-7A are India's two core annual compliance filings. Both are due within 60 days of AGM (MGT-7 due date: November 28, 2026 for FY 2025-26). Read the complete MGT-7 filing guide for FY 2025-26 for due dates, form variants, V3 changes, and small company applicability.</p>
<div class="cl-links">
<a href="https://www.corplawupdates.in/updates/mgt-7-annual-return-filing-guide-fy-2025-26-due-date-mca-v3-small-company-limits-ccfs2026" class="cl-link-btn" target="_blank">
<span class="cl-link-icon">📄</span>
MGT-7 Annual Return — Complete Guide FY 2025-26
</a>
</div>
</div>
<!-- ══════════════════════════════════════════ -->
<!-- FAQ -->
<!-- ══════════════════════════════════════════ -->
<h2>Frequently Asked Questions — AOC-4 FY 2025-26</h2>
<h3 style="color:var(--b);font-size:.92rem;margin:15px 0 4px;">📚 Basics</h3>
<div class="fq">Q1. What is Form AOC-4 and why is it filed?</div>
<div class="fa">Form AOC-4 is the e-form prescribed under Rule 12 of the Companies (Accounts) Rules, 2014 for filing annual financial statements with the Registrar of Companies (ROC) as required by Section 137 of the Companies Act, 2013. Every company registered in India must file its Balance Sheet, P&L Statement, Cash Flow Statement, and accompanying documents with the ROC annually. The filed documents become part of the public record accessible to investors, lenders, and the public through the MCA portal.</div>
<div class="fq">Q2. What is the due date for AOC-4 for FY 2025-26?</div>
<div class="fa">For all companies except OPC: <strong>29 October 2026</strong> (within 30 days of AGM — AGM must be held by September 30, 2026). For One Person Companies (OPCs): <strong>27 September 2026</strong> (within 180 days from end of the financial year, i.e., from March 31, 2026). If the AGM is held before September 30, the 30-day window starts from the actual AGM date, which may result in an earlier deadline.</div>
<div class="fq">Q3. Is AOC-4 mandatory for private limited companies?</div>
<div class="fa">Yes, absolutely. Section 137 of the Companies Act, 2013 applies to every company — private, public, small, listed, unlisted. There is no exemption from filing AOC-4 for private limited companies. Even dormant companies (that have been issued a certificate of dormancy under Section 455) must file annual financial statements. Failure to file attracts ₹100 per day penalty and can ultimately lead to director disqualification.</div>
<div class="fq">Q4. What changed in AOC-4 from 14 July 2025?</div>
<div class="fa">
<p>The changes notified by the <strong>Companies (Accounts) Second Amendment Rules, 2025</strong> (G.S.R. 357(E)) and the revised XBRL rules are substantial and apply from <strong>14 July 2025</strong> onwards:</p>
<ul>
<li><strong>Revised e‑forms:</strong> AOC‑4, AOC‑4 CFS, AOC‑4 NBFC (Ind AS), AOC‑4 CFS NBFC (Ind AS), CSR‑2, e‑Form AOC‑1 and e‑Form AOC‑2 have all been updated for MCA V3 with new fields and validations.</li>
<li><strong>Mandatory attachments:</strong> A new sub‑rule under Rule 12 requires companies to upload <em>PDF attachments</em> along with the applicable AOC‑4 forms: (a) extract of the Board’s Report, (b) extract of the Auditor’s Report (Standalone and, where applicable, Consolidated), and (c) in the case of XBRL filers, <strong>duly signed financial statements</strong> in PDF in addition to the XBRL file.</li>
<li><strong>CSR‑2 as a linked filing:</strong> For financial years 2024‑25 onwards, Form CSR‑2 is filed as a <em>linked form</em> with AOC‑4 / AOC‑4 NBFC / AOC‑4 XBRL wherever Section 135 applies, instead of as a completely independent form on V3.</li>
<li><strong>e‑Form AOC‑1 and AOC‑2:</strong> References to “Form AOC‑1” and “Form AOC‑2” in the Accounts Rules are replaced with “e‑Form AOC‑1” and “e‑Form AOC‑2”, and these now require electronic filing and professional certification on V3.</li>
<li><strong>Enhanced Board’s Report disclosures:</strong> The Board’s Report must now include quantitative data on POSH complaints and a formal <strong>compliance statement with the Maternity Benefit Act, 1961</strong>, which is captured through the extract of Board’s Report that accompanies AOC‑4 filings.</li>
</ul>
<p>Do note that as per recent MCA FAQs and practitioner updates, for the AOC‑4 XBRL form only <strong>CSR‑2</strong> operates as a linked form for FY 2024‑25 onwards; AOC‑1, AOC‑2 and the extracts of Board’s/Auditor’s Reports are filed as separate e‑forms or mandatory attachments, not as “linked forms” for every company.</p>
</div>
<div class="fq">Q5. What is the difference between AOC-4 and AOC-4 XBRL?</div>
<div class="fa">AOC-4 is the standard form for filing financial statements in regular format. AOC-4 XBRL is the specialized form for companies that are required to file financial statements in XBRL (eXtensible Business Reporting Language) format — a machine-readable financial reporting format. XBRL filing is mandatory for: all listed companies, companies with paid-up share capital of ₹5 crore or more, and companies with annual turnover of ₹100 crore or more. As of July 14, 2025, XBRL filers must also submit a signed PDF of the financial statements in addition to the XBRL data file.</div>
<h3 style="color:var(--b);font-size:.92rem;margin:15px 0 4px;">📄 V3 Specific</h3>
<div class="fq">Q6. Can I still file AOC-4 offline (not in the browser)?</div>
<div class="fa">Yes. MCA V3 supports both online (browser-based) and offline (Excel-based) filing for AOC-4, MGT-7, and MGT-7A. In offline mode, you download the form as an Excel workbook, fill in the data, and upload it back to the V3 portal. CSR-2 linked form tables are downloadable in Excel format to save data entry time. The linked forms (Extract of Board Report, Auditor's Report extracts) are web forms and may need to be completed online even in offline mode — verify with the latest MCA help documentation.</div>
<div class="fq">Q7. What is the CSR-2 linking requirement and when does it apply?</div>
<div class="fa">Form CSR-2 (Annual Report on <a href="/glossary/csr" class="text-gold font-semibold hover:underline" title="Corporate Social Responsibility definition">Corporate Social Responsibility</a>) must be filed as a linked form alongside AOC-4, AOC-4 NBFC (Ind AS), or AOC-4 XBRL for financial years 2024-25 onwards on MCA V3. It applies when Section 135 of the Companies Act applies (i.e., companies with net worth ≥₹500 crore, or turnover ≥₹1,000 crore, or net profit ≥₹5 crore) — or when there is an unspent CSR amount to report. Independent CSR-2 filing is allowed only for FY 2020-21 to FY 2024-25 filings that were already submitted on V2 before June 18, 2025.</div>
<div class="fq">Q8. What happens if AOC-4 CFS is not filed with the primary AOC-4?</div>
<div class="fa">From FY 2024-25 onwards on MCA V3, AOC-4 CFS is a linked form — the portal will not allow submission of AOC-4 without AOC-4 CFS if consolidated financial statements are required (i.e., if "Yes" is selected for the CFS field). The filing is technically blocked until the linked CFS form is also completed. There is an exception only for cases where AOC-4 was filed on V2 and CFS is pending — those specific cases can file CFS independently in V3.</div>
<div class="fq">Q9. What are the penalties for not filing AOC-4 at all?</div>
<div class="fa">
<p>There are two layers of consequences — <strong>statutory penalty under Section 137</strong> and <strong>additional fee under Section 403 / Fees Rules</strong>:</p>
<ul>
<li><strong>Penalty under Section 137(3) (Companies Act, 2013):</strong>
If a company fails to file its financial statements within the prescribed time:
<ul>
<li><strong>Company:</strong> penalty of <strong>₹10,000</strong> plus <strong>₹100 per day</strong> for each day during which the failure continues, capped at <strong>₹10,00,000</strong>.</li>
<li><strong>Managing Director / CFO / other officers in <a href="/glossary/default-ibc" class="text-gold font-semibold hover:underline" title="Default definition">default</a>:</strong> penalty of <strong>₹1,00,000</strong> plus <strong>₹100 per day</strong> after the first day, capped at <strong>₹5,00,000</strong> per person.</li>
</ul>
</li>
<li><strong>Additional fee under Section 403 and the Companies (Registration Offices and Fees) Rules, 2014:</strong>
For forms under Sections 92 and 137 (including AOC‑4, AOC‑4 XBRL, AOC‑4 CFS, MGT‑7), an additional fee of <strong>₹100 per day of delay</strong> is payable from the original due date until the actual filing date, with <strong>no upper cap</strong> on this additional fee.</li>
<li><strong>Other consequences:</strong> continued non‑filing for three consecutive financial years can lead to <strong>director disqualification under Section 164(2)</strong>, and persistent non‑compliance may form grounds for the company being struck off under Section 248.</li>
</ul>
</div>
<div class="fq">Q10. Is there any extension for AOC-4 for FY 2025-26?</div>
<div class="fa">As of June 2026, no extension has been announced by MCA for FY 2025-26 filings. The standard due date of 29 October 2026 (for non-OPC companies) and 27 September 2026 (for OPC) applies. For FY 2024-25, MCA had granted two extensions — first to December 31, 2025 (Circular 06/2025) and then to January 31, 2026 (Circular 08/2025) due to V3 transition difficulties. No such extension is expected for FY 2025-26 since the V3 portal is now fully operational and stable. File on time.</div>
<div class="fq">Q11. What is the Maternity Benefit Act compliance declaration now required in the Board's Report?</div>
<div class="fa">Following the Companies (Accounts) Second Amendment Rules, 2025 (G.S.R. 357(E)), companies must include in their Board's Report a declaration confirming compliance with the Maternity Benefit Act, 1961. This act applies to establishments employing 10 or more women employees and provides for maternity leave of 26 weeks (for first two children), nursing breaks, creche facilities (for 50+ employees), and work from home options. The Board's Report must specifically state whether the company is in compliance with these provisions. This is captured in the Extract of Board Report linked form.</div>
<div class="fq">Q12. Can a company under CIRP file AOC-4?</div>
<div class="fa">Yes. The revised V3 form specifically enables companies undergoing Corporate Insolvency Resolution Process (CIRP) or liquidation to file AOC-4. Such companies can affix the DSC of the Insolvency Resolution Professional (IRP), Resolution Professional (RP), or Liquidator instead of the usual company signatories. This is a practical improvement — previously, CIRP companies faced difficulties in filing due to the change in management, which often led to compliance gaps.</div>
<!-- CONCLUSION -->
<h2>Conclusion</h2>
<p>Filing AOC-4 for FY 2025-26 is a substantially different exercise from what it was just two years ago. The complete shift to MCA V3, the introduction of the linked forms system, the elimination of PDF attachments for Board's and Auditor's Reports, the new XBRL signed PDF requirement, the professional certification for e-AOC-1 and e-AOC-2, and the new Maternity Benefit Act disclosure — all of these represent a fundamental modernisation of how India's corporate financial reporting works.</p>
<p>The key message for companies and their compliance professionals is: <strong>start early</strong>. The V3 portal is stable but complex. Gathering all required data for linked forms, ensuring all signatories' DSCs are valid, preparing the XBRL file (if applicable), and completing the entire linked form chain takes significantly more time than the old V2 PDF attachment approach. Do not leave this for October 2026. Start your preparation the moment your audited accounts are finalised after the AGM.</p>
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<strong>Disclaimer:</strong> This article is for educational and informational purposes only. It is based on the Companies (Accounts) Second Amendment Rules, 2025 (G.S.R. 357(E)), the XBRL Amendment Rules, 2025 (G.S.R. 371(E)), MCA notifications, and publicly available information as of June 2026. While every effort has been made to ensure accuracy, this does not constitute legal or compliance advice. Companies should refer to the official MCA website (mca.gov.in) and consult qualified Company Secretaries or Chartered Accountants for specific filing guidance. Due dates and procedures are subject to change by MCA circulars.
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