ROCAOC-4 / AOC-4 XBRLDue SoonHigh priority

AOC-4 — Filing of financial statements

Companies Act, 2013 · Section 137 · MCA / Registrar of Companies · Annual

Due 4 November 2026(Within 30 days of the AGM)

Demo / Awaiting source verification

What it is

Filing of audited financial statements, board report and auditor's report with the Registrar of Companies.

Who must comply

Every company incorporated under the Companies Act, 2013 or earlier company law.

What to file

Balance sheet, profit and loss account, cash flow statement, board's report, auditor's report and CSR report where applicable.

Penalty for delay

Rs. 100 per day of default on the company, plus penalties on officers in default under Section 137(3).

Applicability

All companies registered under the Companies Act

Applicable taxpayers

Companies

📜 Official Proof

Official Source VerifiedDemo / Awaiting source verification

Source Authority: Ministry of Corporate Affairs
Source Type: Official Portal
Notification / Circular: Section 137, Companies Act, 2013
Published: 30 August 2013
Effective: 1 April 2014

Open Official Source Companies Act, 2013 — Section 137Verified 1d ago

AI Verified Summary · AI-generated summary based on official source

Section 137 requires a copy of the financial statements adopted at the AGM to be filed with the Registrar within thirty days of the annual general meeting.

AI confidence 94% · Cross-checked against the official document listed above.