MCA enlarges scope of Form AOC-4 XBRL w.e.f. 14.07.2025

MCA Notifies the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025

MINISTRY OF CORPORATE AFFAIRS

NOTIFICAION

New Delhi, the 6th June, 2025

G.S.R. 371(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:—

1. Short title and commencement. – (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025.

(2) They shall come into force with effect from the 14th day of July, 2025.

2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the said rules), in rule 3, after sub-rule (1), the following sub-rule shall be inserted, namely:—

“(1A) 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.”

3. In the said rules, in Annexure-I, for “eForm AOC-4 XBRL”, the following shall be substituted, namely:-

Form No. AOC-4 XBRL Form for filing XBRL document in respect of financial statement and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 And rule 12(2) of the Companies (Accounts) Rules, 2014]

F. No. 01/19/2013-CL-V(Pt.)]

BALAMURUGAN D, Jt. Secy.

Note: The principal rules were published in the Gazette of India, Part II, Extra ordinary, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 9th September, 2015 and was last amended, vide number G.S.R. 794(E), dated the 15th October, 2019.

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