MCA Due Date Alert: Form AOC-4 Filing for FY 2025-26

Companies registered in India must file their annual financial statements with the Ministry of Corporate Affairs (MCA) after completing the applicable annual approval process. For the financial year 2025-26, companies should plan their Annual General Meeting (AGM) and Form AOC-4 filing well in advance to avoid additional fees and statutory penalties.

What Is Form AOC-4?

Form AOC-4 is the prescribed e-form used to file a company's financial statements and related documents with the Registrar of Companies (ROC), pursuant to Section 137 of the Companies Act, 2013, read with Rule 12 of the Companies (Accounts) Rules, 2014.

Important Due Dates for FY 2025-26

For companies following the financial year ending on 31 March 2026, the following statutory timelines generally apply:

• AGM due date: On or before 30 September 2026 for companies required to hold their AGM within six months of the financial year-end.

• Form AOC-4 due date: Within 30 days from the actual date of the AGM.

• Applicable financial year: 1 April 2025 to 31 March 2026.

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These timelines arise under Section 96 and Section 137 of the Companies Act, 2013, respectively. The first AGM of a company is subject to a separate timeline, and any valid extension or applicable exemption must also be considered.

Documents Required for Form AOC-4

Before filing Form AOC-4, companies should ensure that the financial statements are approved by the Board and the applicable documents are ready for submission. Depending on the company's circumstances, these may include:

• Balance Sheet and Statement of Profit and Loss.

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• Cash Flow Statement, wherever applicable.

• Board's Report.

• Auditor's Report.

• Notes to the financial statements and other prescribed disclosures.

• Consolidated financial statements and related documents, wherever applicable.

Companies should verify the attachments and filing requirements applicable to their entity before submitting the form.

Consequences of Late Filing

Failure to file financial statements within the prescribed period may attract penalties under Section 137(3) of the Companies Act, 2013.

The statutory penalty framework provides for:

• A penalty of ₹10,000 on the company for the initial default.

• An additional ₹100 for every day the default continues, subject to a maximum of ₹2,00,000 for the company.

• A penalty of ₹10,000 on each officer in default, with an additional ₹100 per day for continuing default, subject to a maximum of ₹50,000 for each such officer.

These are the statutory limits specified under Section 137(3); companies should check the applicable law and filing position before determining their exposure.

Key Compliance Points for Companies

To ensure timely filing, businesses should:

1. Finalise their accounts and complete the statutory audit in time.

2. Obtain Board approval for the financial statements.

3. Conduct the AGM within the prescribed period.

4. Prepare the applicable AOC-4 form and supporting attachments.

5. Complete filing and payment of the prescribed fees through the MCA portal.

The applicable form may differ depending on the company's reporting requirements, including consolidated financial statements, XBRL reporting or specific NBFC requirements.

Conclusion

Timely filing of Form AOC-4 is an important annual compliance responsibility for companies in India. For FY 2025-26, companies should plan their AGM and financial statement filing deadlines carefully and verify any applicable exemptions or extensions through official MCA updates.

For expert guidance on this topic, contact Srikanth Sagar & Associates (Chartered Accountants)