Central regulation

AOC-4 Filing — Financial Statements (Companies)

Every company must file its audited financial statements (Balance Sheet, P&L, Board's Report, Auditor's Report) with the ROC in Form AOC-4 within 30 days of the AGM. OPCs file AOC-4 within 180 days of FY-end.

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Definition

SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 · Section 137
mca.gov.in

What it means in practice

AOC-4 Filing — Financial Statements (Companies) is administered by Ministry of Corporate Affairs (MCA). The obligation is grounded in Companies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 (Section 137).

Variants: AOC-4 XBRL for listed/large companies, AOC-4 CFS for consolidated statements, AOC-4 NBFC for NBFCs.

SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 · Section 137
mca.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

ownership IN ['pvt_ltd','ltd','opc']

Deadlines and penalty

Cadence: Every year · Annual renewal
Next due: Due soon Next due 30 Oct 2026 (in 19 days)
Penalty for default: Rs 100/day of delay (no upper cap). Continuing default makes directors liable to disqualification under Sec 164(2).

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 · Section 137
mca.gov.in