{"id":925,"date":"2025-09-03T13:11:48","date_gmt":"2025-09-03T07:41:48","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=925"},"modified":"2025-09-03T13:12:18","modified_gmt":"2025-09-03T07:42:18","slug":"aoc-4","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/aoc-4\/","title":{"rendered":"AOC-4: Key Changes made from 14 July 2025"},"content":{"rendered":"\n<p>Filing Form AOC-4 is one of the most important compliance requirements for companies in India, as it ensures that their financial statements and related reports are filed with the Ministry of Corporate Affairs (MCA). On 14 July 2025, the MCA rolled out a revised version of AOC-4 under the V3 portal, bringing in significant changes to improve accuracy, transparency, and ease of filing. From linked forms to auto-prefilled data and enhanced disclosures, the new format is designed to reduce errors, simplify processes, and strengthen corporate governance.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#What_Changed_in_Form_AOC-4_from_14_July_2025\" >What Changed in Form AOC-4 from 14 July 2025?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Transition_to_Web-Based_%E2%80%9CLinked_Filing%E2%80%9D\" >Transition to Web-Based &#8220;Linked Filing&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Prefilled_Data_Error-Reduction_Tools\" >Prefilled Data &amp; Error-Reduction Tools<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Enhanced_Disclosures_Transparency\" >Enhanced Disclosures &amp; Transparency<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Simplified_Layout_Process\" >Simplified Layout &amp; Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Who_can_File_Form_AOC-4\" >Who can File Form AOC-4?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Form_AOC-4_NBFC\" >Form AOC-4 NBFC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Documents_Required\" >Documents Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Fees_Applicable\" >Fees Applicable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Consequence_of_failing_to_file_Form_AOC-4_on_time\" >Consequence of failing to file Form AOC-4 on time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#Penalty_for_Non-Filing_of_AOC-4\" >Penalty for Non-Filing of AOC-4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#For_the_Company\" >For the Company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#For_Managing_DirectorChief_Financial_OfficerAll_Directors_if_no_responsible_Director_is_available\" >For Managing Director\/Chief Financial Officer\/All Directors (if no responsible Director is available)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Changed_in_Form_AOC-4_from_14_July_2025\"><\/span>What Changed in Form AOC-4 from 14 July 2025?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Transition_to_Web-Based_%E2%80%9CLinked_Filing%E2%80%9D\"><\/span>Transition to Web-Based &#8220;Linked Filing&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No more separate PDF uploads:<\/strong> Key documents such as the Directors&#8217; Report, Auditors\u2019 Report, AOC-1, and AOC-2 are now integrated as linked forms within AOC-4 instead of being submitted as standalone PDFs.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mandatory inclusion of related forms: <\/strong>CSR-2 (CSR report), AOC-4 CFS (consolidated financial statements), and extracts from the Board\u2019s Report and Auditor&#8217;s Report must be filed together with AOC-4 as linked filings\u2014no separate submissions.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prefilled_Data_Error-Reduction_Tools\"><\/span>Prefilled Data &amp; Error-Reduction Tools<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Auto-populated prior-year figures<\/strong> for Balance Sheet and P&amp;L get prefilled; any changes must include a mandatory explanation.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Real-time validation and hybrid filing options: <\/strong>The V3 portal provides on-screen checks, and users can opt for offline Excel utility for data entry before uploading.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Enhanced_Disclosures_Transparency\"><\/span>Enhanced Disclosures &amp; Transparency<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Secretarial Audit Qualifications: <\/strong>AOC-4 now includes specific sections to disclose any observations or qualifications raised by the Secretarial Auditor<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CSR disclosures in AOC-4 XBRL: <\/strong>Companies filing via XBRL must now include CSR details in a structured format, along with signed PDFs of financial statements, Board\u2019s Report, Auditor\u2019s Report, etc., appended to the filing.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Simplified_Layout_Process\"><\/span>Simplified Layout &amp; Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Removal of redundant columns in the form to streamline user experience and reduce clutter.<\/li>\n\n\n\n<li>Support for companies under CIRP or liquidation: These entities can file AOC-4 using their Digital Signature Certificates through designated roles like IRPs or RPs.<\/li>\n\n\n\n<li>Continued use of existing XBRL taxonomies ensures consistency and familiarity for recurring users.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_File_Form_AOC-4\"><\/span>Who can File Form AOC-4?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every public and private company need to file Form <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/aoc-4-form-in-mca-48467.asp\">AOC-4<\/a><\/strong> but with certain conditions which includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paid up capital of Rs. 5 Crores or more.<\/li>\n\n\n\n<li>Annual turnover of Rs 100 Crores or more.<\/li>\n\n\n\n<li>Limited by shares, companies limited by guarantee, and unlisted public companies.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_AOC-4_NBFC\"><\/span>Form AOC-4 NBFC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Non-Banking Financial Companies (NBFCs) required to follow Indian Accounting Standards (Ind AS) must file their financial statements in Form AOC-4 NBFC (Ind AS). If they have consolidated financial statements, these must be filed in Form AOC-4 CFS NBFC (Ind AS).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required\"><\/span>Documents Required<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance Sheet.<\/li>\n\n\n\n<li>Profit and Loss Statement.<\/li>\n\n\n\n<li>Cash Flow Statement.<\/li>\n\n\n\n<li>Statement of Change in Equity.<\/li>\n\n\n\n<li>Reports from the Board of directors with annexures thereto.<\/li>\n\n\n\n<li>Reports from the Independent Auditor with annexures.<\/li>\n\n\n\n<li>Corporate Social Responsibility (CSR) Report, if any.<\/li>\n\n\n\n<li>Statements of subsidiaries in Form AOC-1, if any.<\/li>\n\n\n\n<li>Statement of Changes in Equity (if applicable)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fees_Applicable\"><\/span>Fees Applicable<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The applicable fees for processing document based on the nominal share capital are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Less than Rs.1,00,000: <\/strong>Rs.200 per document<\/li>\n\n\n\n<li><strong>Rs.1,00,000 to Rs.4,99,999: <\/strong>Rs.300 per document<\/li>\n\n\n\n<li><strong>Rs.5,00,000 to Rs.24,99,999:<\/strong> Rs.400 per document<\/li>\n\n\n\n<li><strong>Rs.25,00,000 to Rs.99,99,999: <\/strong>Rs.500 per document<\/li>\n\n\n\n<li><strong>Rs.1,00,00,000 or more:<\/strong> Rs.600 per document<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Consequence_of_failing_to_file_Form_AOC-4_on_time\"><\/span>Consequence of failing to file Form AOC-4 on time<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When the AOC-4 form is not filed on time penalties may apply. These are<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Within 30 Days of Due Date:<\/strong> Rs.100 per day of delay.<\/li>\n\n\n\n<li><strong>More than 30 Days After Due Date:<\/strong> Rs.200 per day of delay.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_for_Non-Filing_of_AOC-4\"><\/span>Penalty for Non-Filing of AOC-4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The penalties for non-filing are:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_the_Company\"><\/span>For the Company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Initial Penalty:<\/strong> Rs 10,000 if failure to file.<br><strong>Continuing Default: <\/strong>Rs 100 for each day of default, up to a maximum of Rs.2 lakhs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Managing_DirectorChief_Financial_OfficerAll_Directors_if_no_responsible_Director_is_available\"><\/span>For Managing Director\/Chief Financial Officer\/All Directors (if no responsible Director is available)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Penalty:<\/strong> Rs.10,000 plus Rs.100 for each day of default, up to a maximum of Rs.50,000.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756884931190\"><strong class=\"schema-faq-question\">What is AOC-4 and why is it important?<\/strong> <p class=\"schema-faq-answer\">AOC-4 is the form companies use to file their financial statements and related documents with the Ministry of Corporate Affairs (MCA). It ensures transparency and compliance under the Companies Act, 2013.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756884945921\"><strong class=\"schema-faq-question\">What major change was introduced on 14 July 2025?<\/strong> <p class=\"schema-faq-answer\">The biggest change is the shift to linked web-based filings\u2014meaning documents like the Directors\u2019 Report, Auditor\u2019s Report, CSR disclosures, and AOC-1\/AOC-2 must now be filed as part of AOC-4 instead of separate uploads.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756884958301\"><strong class=\"schema-faq-question\">Has the process become easier or more complex?<\/strong> <p class=\"schema-faq-answer\">The process is more streamlined. Prefilled data, real-time validation, and reduced redundant fields make it simpler, but companies must ensure that all linked forms and disclosures are filed accurately in one go.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756884971512\"><strong class=\"schema-faq-question\">Are CSR details mandatory in AOC-4 now?<\/strong> <p class=\"schema-faq-answer\">Yes. CSR disclosures are now part of AOC-4 (including AOC-4 XBRL filings), ensuring greater accountability of companies towards their CSR activities.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756884985180\"><strong class=\"schema-faq-question\">What benefit do prefilled financial data bring?<\/strong> <p class=\"schema-faq-answer\">It reduces human errors and makes filings more accurate. However, if any correction is made to prefilled numbers, companies must give an explanation, adding a layer of accountability.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756884997327\"><strong class=\"schema-faq-question\">Do I still need to use XBRL?<\/strong> <p class=\"schema-faq-answer\">Yes, companies already required to file AOC-4 in XBRL format must continue, but now they also need to attach CSR disclosures and signed financial documents.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Filing Form AOC-4 is one of the most important compliance requirements for companies in India, as it ensures that their [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":926,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>AOC-4: Key Changes made from 14 July 2025 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"AOC-4 on MCA V3 portal updated on 14 July \u2014 now no more PDF annexures, linked CSR-2 &amp; AOC-4 CFS, prefilled figures, streamlined filing.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/aoc-4\/\" \/>\r\n<meta property=\"og:locale\" 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