MCA has notified New Form AOC-1, AOC-2, AOC-4, Extract of Board Report, Extract of Auditor‘s Report in line with v3 portal
CA Pratibha Goyal | Jun 5, 2025 |
MCA notifies New Forms AOC-1, AOC-2, AOC-4, Extract of Board and Auditor‘s Report in line with v3 portal
The Ministry of Corporate Affairs (MCA), amending Companies (Accounts) Rules, 2014, has notified Companies (Accounts) Second Amendment Rules, 2025.
These rules shall come into force with effect from the 14th day of July, 2025.
MCA has amended old and notified new forms in line with v3 portal:
Form No. AOC-1: Statement containing salient features of the financial statement of Subsidiaries/ associate companies/ joint ventures.
Form No. AOC-2: Form for disclosure of particulars of contracts/ arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013, including certain arms length transactions under the fourth proviso thereto.
Form No. AOC-4: Form for filing financial statement and other documents with the Registrar.
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