MCA notifies Companies (Accounts) Second Amendment Rules, 2025

MCA notifies Companies (Accounts) Second Amendment Rules, 2025.

MINISTRY OF CORPORATE AFFAIRS

Notification
[F. No. 01/1/2024-CL-V-MCA]

New Delhi, the 30th May, 2025.

G.S.R. 357(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:—

(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025.

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

2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 5, for the word, letter and figure ―Form AOC-1″, the word, letter and figure ―e-Form AOC-1″ shall be substituted.

3. In the said rules, in rule 8,-

(i) in sub-rule (2), for the word, letter and figure ―Form AOC-2, the word, letter and figure ―e-Form AOC-2 shall be substituted.

(ii) in sub-rule (5),-

(A) in clause (x), after the words and figures, ―Act, 2013 (14 of 2013), the following shall be inserted, namely:-

“along with the following details: –

(a) number of complaints of sexual harassment received in the year;

(b) number of complaints disposed off during the year; and

(c) number of cases pending for more than ninety days” 

(B) after clause (xii), the following clause shall be inserted, namely:-

(xiii) a statement by the company with respect to the compliance of the provisions relating to the Maternity Benefit Act 1961.”

4. In the said rules, in rule 12, after sub-rule (1B), the following sub-rule shall be inserted, namely: –

(1C) Every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file e-Form Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated), as the case may be:

Provided that a copy of signed financial statements duly authenticated as per section 134 of the Act (including Board‘s report, auditors‘ report and other documents) in portable document format shall also be attached with XBRL Forms.”

5. In the said rules, in Annexure, for Form AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4-NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and CSR-2, the following e-Forms shall be substituted, namely: – ―Form no. AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4-NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), CSR-2, Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated)

Form No. AOC-1
Statement containing salient features of the financial statement of Subsidiaries/ associate companies/ joint ventures
[Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014]

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 fourth proviso thereto.
[Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014]

Form No. AOC-4
Form for filing financial statement and other documents with the Registrar
[Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014]

Form No. AOC-4 CFS
Form for filing consolidated financial statements and other documents with the Registrar
[Pursuant to section 137 of the Companies Act, 2013 and Rule 12 of the Companies (Accounts) Rules, 2014]

Form No. AOC-4- NBFC (Ind AS)
Form for filing financial statement and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of Rule 12 of Companies (Accounts) Rules, 2014]

Form No. AOC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statements and other documents with the Registrar.
[Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of Rule 12 of the Companies (Accounts) Rules, 2014]

Form No. CSR-2
Reporting on Corporate Social Responsibility (CSR) [Pursuant to sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014]

Extract of Board Report
[Pursuant to Section 134 of the Companies Act, 2013 and Rule 8, 8A & 12 of The Companies (Accounts) Rules, 2014]

Extract of Auditor’s Report (Standalone)
[Pursuant to Section 143(2) of the Companies Act, 2013 read with Rule 12 of the Companies (Accounts) Rules, 2014 and Rule 11 of the Companies (Audit and Auditors) Rules, 2014]

Extract of Auditor’s Report (Consolidated)
[Pursuant to Section 143(2) of the Companies Act, 2013 read with Rule 12 of the Companies (Accounts) Rules, 2014 and Rule 11 of the Companies (Audit and Auditors) Rules, 2014]

INDER DEEP SINGH DHARIWAl, Jt. Secy.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and last amended, vide number G.S.R. 317(E) dated 19th May, 2025.

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