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Form for filing financial Statement
Form AOC-4 under The Companies Act 2013 corresponds to Form 23AC/ACA under The Companies Act 1956. Following points is to be kept in mind for filing of Form- AOC-4:
- Make sure that financial year selected is as per the provisions of the Companies Act, 2013.
- Filing of this form is allowed only for the financial years starting on or after 1st April 2014.
Note : Other Disclosures which were not required to be made earlier in annual filing forms are as follows:
- Reporting of Corporate Social Responsibility
- Disclosure about Related Party Transactions
Form for filing Annual Return
Section 92 under the Companies Act ,2013 defines the Annual return which is a yearly statement, required to be filed by every company irrespective of their nature or status, which highlights the information about company’s various aspects pertaining to its composition, activities, and financial position.
Provided Every company is legally obligated to file annual return in Form MGT-7