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State-specific compliance

AOC-4 Filing — Financial Statements (Companies) in Arunachal Pradesh

How AOC-4 Filing — Financial Statements (Companies) applies to a business operating in Arunachal Pradesh, with the state-level authority, citations and the next deadline.

Definition

AOC-4 Filing — Financial Statements (Companies) as it applies to businesses operating in Arunachal Pradesh. 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.

  • 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 a central regulation that applies uniformly across India, including Arunachal Pradesh. In Arunachal Pradesh, the day-to-day administering authority and the office where filings are submitted will be the Registrar of Companies (RoC) with jurisdiction over Arunachal Pradesh.

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

Does AOC-4 Filing — Financial Statements (Companies) apply to your business in Arunachal Pradesh?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Entity typeEntities of type: Private limited company, Public limited company, One person companyDepends

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

Related

AOC-4 Filing — Financial Statements (Companies) in other states