As per the latest amendment made by MCA, companies must attach signed PDF financials with AOC-4 XBRL filings from 14th July 2025
CA Pratibha Goyal | Jun 10, 2025 |
Company Annual filing 2025: Signed PDF Financials Now Required with AOC-4 XBRL Filing
The Ministry of Corporate Affairs (MCA), via notification dated 6th June 2025 (G.S.R. 371(E)), has amended the Companies (Filing of Documents and Forms in XBRL) Rules, 2015. This new rule is effective from 14th July 2025.
MCA has amended rules related to Company Annual filing 2025 as the ministry is launching the final set of 38 Company Forms [including 13 Annual filing forms, 6 Audit/Cost audit forms] on 14th July 2025. These Forms include Form AOC-4 XBRL as well.
One of the main change is that the companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board’s report, auditors’ report and other documents) in PDF format in eForm AOC-4 XBRL.
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