Rs.750/-
What is the form AOC 4?
MCA form AOC 4 is for filing the company’s financial statement for every financial year with the Registrar of Companies. The company is responsible for duly furnishing the form within 30 days of its Annual General Meeting.
What happens if you dont file company accounts?
You’ll automatically receive a penalty notice if your accounts are filed after the deadline. The penalty is doubled if your accounts are late 2 years in a row. You can be fined and your company struck off the register if you do not send Companies House your accounts or confirmation statement.
Certifying Form AOC 4
AOC-4 must be certified by a practicing Chartered Accountant or Company Secretary or Cost Accountant. In case of consolidated financial statement which is filed to the Registrar of companies in the particular year, the companies will file the AOC 4 CFS. Who Needs to File AOC 4 Form XBRL?.
Penalty for non-filing AOC 4
| Defaulting Party | Penalty Imposed |
| Company | INR 10,000 in case of continuing failure + INR 100 for each day of default subject to Max of INR 2 Lakhs |
| 1. Managing Director/Chief Financial Officer 2. In case of the absence of the Managing Director/Chief Financial Officer-Any other Director who the Board assigns the responsibility. 3. In case of the absence of any such Director-All directors of the company | INR 10,000 + INR 100 for each day of default subject to Max of INR 50,000 |
Fees for filing AOC 4
| Nominal Share Capital | Fee applicable |
| Less than 1,00,000 | Rupees 200 per document |
| 1,00,000 to 4,99,999 | Rupees 300 per document |
| 5,00,000 to 24,99,999 | Rupees 400 per document |
| 25,00,000 to 99,99,999 | Rupees 500 per document |
| 1,00,00,000 or more | Rupees 600 per document |
Late fees on form AOC 4
| Period of Delay | Additional fee payable |
| Delay beyond the period provided under Section 137(1) of the Act – Due dates to file AOC 4 (within thirty days of the date of annual general meeting) | Rupees 100 per day |
| Period of Delay | Additional fee payable |
| Up to 30 days | 2 times of normal filing fees |
| More than 30 days and up to 60 days | 4 times of normal filing fees |
| More than 60 days and up to 90 days | 6 times of normal filing fees |
| More than 90 days and up to 180 days | 10 times of normal filing fees |
| Beyond 180 days | 12 times of normal filing fees |