What is Form AOC-4?
It is mandatory for a company to file its Financial statements with MCA every year using the Form AOC-4. Alongwith this form, other documents such as Board’s report, Auditor’ report, Statement of subsidiaries in Form AOC-1, details of CSR policy etc also have to be filed.
Form AOC-4 has to be filed 30 days from the annual general meeting, that is on or before October 30th every year.
In case the annual general meeting is not held, the financial statements along with all the relevant documents and the reasons for not holding and annual general meeting have to be submitted to the Registrar within 30 days of the last date before which the annual general meeting was supposed to be held.