You have to request to concerned ROC in writing with valid reason. ROC has to cancel the earlier form and SRN. Then only
revised AOC - 4 form can be filed. Generally ROC does not do it. But in exceptionally cases, they can do it.
We had filed AOC - 4 for holding company. In which by mistake it was said no where it was written whether consolidated
Financial Statements are to be filed. Because of saying no in Standalone AOC - 4 , AOC - 4 for Consolidated Financial Statements
was not allowing to fill the information as it was said no in Standalone AOC - 4. Because SRN No. of Standalone AOC - 4 is required to put in Consolidated AOC 4 Form. Both were non-XBRL Companies.(Holding and subsidiary)
Then we gave letter to ROC, she cancelled the SRN and then we filed fresh Standalone AOC - 4 and Consolidated
AOC - 4.
CAclubindia
