Whether aoc-5 to be filled for every financial year?

Save Share

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2015 Dear All

With reference to the Notification of MCA Dated 16 Jan regarding Companies (Account) Rules, 2014 "Notice of Address at which books of accounts are maintained"- Form AOC-5, whether this form is to be filled for every financial year (refer section 128 of Companies Act, 2013) or its a one time formality? If a company has already filled the form as per companies act 1956 whether it is required to file again as per companies act 2013? Please clarufy

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
Follow

21 January 2015 If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.

You have to file AOC-5 even though eForm 23AA as per section 209(1) of the Companies Act, 1956 is filed earlier.

It is one time filing unless you are keep on changing the place for keeping books of accounts

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2015 Dear Sir
Thanks for the reply, but if the company has already filled the form as per Companies Act 1956, then why it is required to file the form AOC-5 again?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

03 August 2025 Great question! Here’s the clarification:

Filing of Form AOC-5 under Companies Act, 2013:
Form AOC-5 is filed to notify the Registrar of Companies (ROC) about the address where the company’s books of accounts are kept other than the registered office.

This filing is required within 7 days of passing the Board Resolution deciding to keep books at any other place in India.

It is a one-time filing per change of address. So, if the books remain at the same place, you do NOT have to file it every financial year.

About previous filings under Companies Act, 1956:
Earlier, under Companies Act, 1956, the company used to file eForm 23AA to notify the address of books of accounts.

However, AOC-5 is a fresh requirement under Companies Act, 2013, with a different format and process.

Even if the company filed eForm 23AA earlier, it needs to file Form AOC-5 under the new Act to comply with current law.

Summary:
Scenario Requirement
Books of accounts address changed File AOC-5 within 7 days of change
No change in books address No need to file AOC-5 annually
Previously filed under CA 1956 Still must file AOC-5 under CA 2013

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!