MCA E- Form AOC-4
(Non XBRL) is under development and revision due to insertion of Division III
in Schedule III of Companies Act, 2013
The Central
Government has made further amendments to Schedule III to the Companies Act,
2013 vide Notification dated 11th October 2018. As per the said notification,
Division III has been inserted in respect of Financial Statements for a
Non-Banking Financial Company (NBFC) whose financial statements are drawn up in
compliance of the Companies (Indian Accounting Standards) Rules, 2015. The
changes to AoC-4 Non-XBRL form necessitated by insertion of Division III in
Schedule III of CA 2013 are under development and the revised form exclusively
for such class of companies would be made available for filing purposes soon.
Once the form is
deployed in MCA21 portal for filing purposes, suitable notice would be
published and adequate time would be given for filing the form without levying
additional fee.
Stakeholders
may kindly take note and plan accordingly.
Source: http://www.mca.gov.in/
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