AOC-4 is a form that is filed with the Ministry of Corporate Affairs (MCA) in India. It is used to file annual financial statements and other relevant information about a company's financial performance and compliance with laws and regulations.
Table of Contents
Due Date of Form AOC-4
AOC-4 Form is to be filed by 29th October 2024 or within 30 days from the annual general meeting for the FY 23-24.
Who is required to file AOC 4 Form in MCA?
AOC-4 Form is required to be filed by all companies, including private and public companies. This includes:
- Companies with paid up capital of Rs. 5 Crores or more.
- Companies with an annual turnover of Rs 100 Crores or more.
- Companies that are limited by shares, companies limited by guarantee, and unlisted public companies.
What are the documents required for AOC 4 Form?
The following documents are required to be attached while filing AOC-4 Form :
- Balance sheet: This is a financial statement that provides an overview of a company's assets, liabilities, and equity as of a specific date.
- Profit and loss account: This is a financial statement that shows a company's revenues and expenses for a specific period of time, such as a year or quarter.
- Cash flow statement: This is a financial statement that shows the cash inflows and outflows of a company for a specific period of time, such as a year or quarter.
- Statement of changes in equity: This statement shows the changes in the company's equity over a specific period of time, such as a year or quarter
- Auditors Report: It is the report by the auditor, which should be attached with the AOC-4 Form.
- Director's Report: The report by the director of the company, which should be attached with the AOC-4 Form.
Fees for AOC 4 Form
The fees for AOC-4 Form are as follows:
| For Companies With Authorized Capital | Applicable Fees Per Document |
| upto Rs. 100000 | Rs 200 |
| Rs 1,00,000 to 4,99,999 | Rs 300 |
| Rs 5,00,000 to 24,99,999 | Rs 400 |
| Rs 25,00,000 to 99,99,999 | Rs 500 |
| more than 1 crore | Rs 600 |
Penalties in Late Filling
If a company fails to file the AOC-4 Form with the Ministry of Corporate Affairs (MCA) within the specified time frame, there may be penalties imposed on the company.
The penalties for delay in filing the AOC-4 Form are as follows:
- If the form is filed within 30 days of the due date, a fee of Rs. 100 per day of delay will be imposed.
- If the form is filed more than 30 days after the due date, a fee of Rs. 200 per day of delay will be imposed.
CAclubindia
