As -18 in form 23ac and 23aca

U shud see the 'notes n policies' attached to balance sheet.

There is mentioned Related party disclosure as per AS 18. (revenue transactions as well as capital transaction of related party)

In form 23AC you shud take into account capital transactions of related party while in Form 23ACA you have to calculate revenue items of related party transactions. 

I've filled the gross amount of closing balance of outstanding loan in form 23AC and difference between o/p and c/s balance of interest accrued on o/s loan in 23ACA. Am i correct ?

And could you please tell me why  ROC charges additional fee of rs.1000 while filing form 23AC and 23ACA .

Form 23AC n ACA have to b filed within one month of AGM otherwise two times of the normal filing fee will b charged as penalty.

Delay                                 Additional fee

up to 30 days                   two times

30-60 days                       four times

60-90 days                       six times

more than 90 days         nine times