The NDH-4 form, introduced by the Nidhi (Amendment) Rules, 2019, requires Nidhi Companies to declare their compliance with the Companies Act, 2013. Companies incorporated before the amendment had specific deadlines to file this form, typically within one year of incorporation or nine months from the amendment's commencement, whichever was later. Those incorporated after the amendment must file within sixty days of their incorporation. Failure to file can result in penalties, including restrictions on filing other important company forms.
The requirement of filing of NDH-4 is mentioned in section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014.
Ministry has issued notification on July 1, 2019 and notified Rule 3A of Nidhi (Amendment) Rules, 2019. These rules came into effect from August 15, 2019. In these
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