📢 MCA Compliance Reminder – AOC-4 Filing for FY 2024–25!

 

Every company registered under the Companies Act, 2013 must fulfill certain annual compliance requirements to maintain transparency and accountability. One of the most crucial among them is the filing of Form AOC-4, which pertains to the submission of annual financial statements to the Ministry of Corporate Affairs (MCA).

🧾 What is Form AOC-4?

Form AOC-4 is the prescribed form used by companies to file their audited financial statements with the Registrar of Companies (ROC). This form includes key financial documents such as:

  • Balance Sheet

  • Profit and Loss Account

  • Cash Flow Statement

  • Statement of Changes in Equity (if applicable)

  • Directors’ Report and Auditors’ Report

This ensures that the company’s financial performance for the financial year is accurately reported and made available for regulatory review.

📅 Due Date for AOC-4 Filing (FY 2024–25)

As per Section 137 of the Companies Act, 2013, and Rule 12(2) of the Companies (Accounts) Rules, 2014:

Every company must file its AOC-4 form within 30 days from the date of its Annual General Meeting (AGM).

For the Financial Year 2024–25, the AGM must be conducted on or before 30th September 2025.
👉 Therefore, the last date for filing Form AOC-4 is 29th October 2025.

⚖️ Importance of Timely Filing

Timely filing of AOC-4 is essential for:

  • ✅ Legal Compliance: Avoid violations under the Companies Act.

  • 💼 Corporate Transparency: Discloses financial health and governance practices.

  • 💰 Avoiding Penalties: Delayed filing attracts heavy penalties under Section 137.

💸 Penalties for Late Filing

Failure to file AOC-4 within the prescribed due date can lead to monetary penalties for the company and its officers in default.
As per the Companies (Amendment) Act, 2018:

  • ₹100 per day is levied as a late fee, with no upper limit.

  • Directors and officers in default may also face personal liability.

📘 Key Points to Remember

  • The Board of Directors must approve the financial statements before the AGM.

  • Ensure that the auditors’ report and directors’ report are attached before submission.

  • Companies using XBRL (Extensible Business Reporting Language) format must file Form AOC-4 XBRL instead of AOC-4.

  • Filing can be done online through the MCA V3 portal using valid credentials and DSC.

🧩 How Taxla Services P. Ltd. Can Help

At Taxla Services P. Ltd., we provide end-to-end compliance support to ensure your company stays fully compliant with MCA and ROC filing norms.
Our services include:

  • ✅ Preparation and verification of financial statements

  • ✅ Filing of AOC-4 and AOC-4 XBRL

  • ✅ AGM compliance assistance

  • ✅ ROC annual return filing (MGT-7/MGT-7A)

  • ✅ Professional guidance to avoid late fees and errors

Stay compliant, save time, and avoid penalties — let our experts handle your filings efficiently.

📞 Contact Us

For smooth and accurate AOC-4 filing, reach out today:
📞 +91 7305701454
📧 auditsiva2@gmail.com
🌐 www.taxlaservices.com

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