AOC-4 Form in MCA

AOC-4 is a form that is filed with the Ministry of Corporate Affairs (MCA) in India. It is used to provide annual financial statements and other relevant information about a company's financial performance and compliance with laws and regulations.

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 of upto Rs. 100000 - Rs 200 per document
• For companies with authorized capital of Rs 1,00,000 to 4,99,999 - Rs 300 per document
• For companies with authorized capital of Rs 5,00,000 to 24,99,999- Rs 400 per document
• For companies with authorized capital of Rs 25,00,000 to 99,99,999 - Rs 500 per document
• For companies with authorized capital of more than 1 crore - Rs 600 per document

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.