MCA has finally notified New Forms AOC-4, AOC -4A, AOC – 4-CFS AOC-4 (XBRL) available
for filing with effect from 1st Nov 2015
MCA has finally started
upload of new forms as modified on 29-10-2015 and 01.11.2015. As per new Act
and Rules attachment to AOC-4 has increased a lot. There are nearly 25-30
clauses in Directors’ report and because of AOC-2andMGT -9being part of the
directors’ report are to be attached with Financial Statements and that too in one
form AOC-4 while earlier there were two forms 23AC for Balance Sheet particulars
and 23ACA for Profit and loss part of Financial Statements. However attachment
to 23AC and ACA or any other form can be of 2.5 MB in size.
Earlier whenever Form 23AC
was filed there was an option to select 23ACA and the again one more form upto
2.5 MB could have been filed and a valid Form was filed immediately.
Now because of heavy
attachment MCA has given an option to file AOC 4A as addendum to file the
attachments in one go and there is no panic to reduce the size of the file. Now
with the option of AOC-4A at the time of filing AOC-4 is a good option to have
the same convenience as earlier. WE should prepare AOC -4A along with AOC-4 to
save time in filing of forms.
Easy filing of GT -7 follows
