The Ministry of Corporate Affairs (MCA) has issued Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025 revising the form AOC- 4 XBRL. The revised form shall be effective from 14th July 2025.
Now, under Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, the companies which have filed their financial statements under sub-rule (1), must 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.
A copy of the notification along with the revised AOC-4 XBRL form is attached herewith for your ease of reference.
Source: Ministry of Corporate Affairs
