MCA Notifies the Companies (Accounts) Amendment Rules, 2017
MCA has notified the Companies (Accounts) Amendment Rules, 2017, applicable w.e.f. 7 Nov. 2017, i.e. amended e-form AOC-4 for ROC filing of financial statements/ other documents by certain companies u/s 137 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014, as under:
G.S.R. 1371(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 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. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in Annexure, for form AOC-4, the following Form shall be substituted, namely:-
FORM NO. AOC-4
[Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014]
Form for filing financial statement and other documents with the Registrar
(contd… please refer above attachment for format/ details)
Note : The principal notification was published in the Gazette of India vide No. G.S.R. 239(E), dated 31.03.2014 and was amended vide notification number G.S.R. 723(E) dated 14.10.2014, G.S.R. 37(E) dated 16.01.2015, G.S.R. 680(E) dated 04.09.2015 and G.S.R. 742(E) dated 27.07.2016.