During COVID-19 we are offering our tool for free. Get Started for Free

AOC-4

What is an AOC Form

An AOC Form is a Form with which the Financial Statements of a company are filed to the Registrar of Companies (ROC) every year for each Financial Year. All the attachments, financial statements are uploaded along with the e-AOC 4 Form. The documents and financial statements should be duly signed as per the provisions of the Companies Act 2013.

 

Who needs to file it?

Every public and private company needs to file e-Form AOC4. Companies that need to file their Financial Statements using XBRL under section 137 of the Companies Act, 2013 for F.Y. starting on or after 1st April 2014, are as follows:

  • Companies listed under any Stock Exchange(s) in India and their India-based subsidiaries;
  • Companies having paid-up capital of INR 5 crore or above;
  • Companies having a turnover of INR 10 crore or above;
  • Companies that were still registered under the Companies Rules, 2011 which mandates the Filing of Documents and Forms in XBRL

 

Filing Fees for AOC 4 Form

  • Less than 1,00,000- Rs 200 per document
  • 1,00,000 to 4,99,999-Rs 300 per document
  • 5,00,000 to 24,99,999- Rs 400 per document
  • 25,00,000 to 99,99,999-Rs 500 per document
  • 1,00,00,000 or more -Rs 600 per document

 

Penalties on Delay of E-Form AOC 4

From 01st July 2018, the late filing of Form AOC-4 shall attract the penalty of Rs. 100 per day till the date of filing.

As per Company fresh start scheme, 2020 Aoc-4 for previous years can be filed without paying late dees till 30th September 2020

 

Related to Approval and Certification

The data presented in the form needs approval from the director, manager, CFO and CEO. Given that the information is accurate and is in compliance with the law. The E-form AOC 4 shall be digitally signed by one of the following authorized people:

  • Director
  • Manager
  • CFO
  • CEO

A statement confirming the authenticity of the information entered in the form is required by a full-time practice CA or CS. Such a professional shall also digitally sign the document and affirm that the information is verified by him. The membership number and the Certificate of practice number have to be mentioned in the form.

The data presented in the form needs approval from the director, manager, CFO and CEO. Given that the information is accurate and is in compliance with the law. The E-form AOC 4 shall be digitally signed by one of the following authorized people:

  • Director
  • Manager
  • CFO
  • CEO

A statement confirming the authenticity of the information entered in the form is required by a full-time practice CA or CS. Such a professional shall also digitally sign the document and affirm that the information is verified by him. The membership number and the Certificate of practice number have to be mentioned in the form.