Board’s Report & AOC 4 Rules, Compliance & Penalties You Must Know |
Автор: Global Jurix
Загружено: 2025-08-25
Просмотров: 34
Описание:
Many companies finalize their financials, file AOC-4, and hit submit — only to face MCA rejection. The reason? Missing the Board’s Report.
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📌 What is the Board’s Report?
It’s your company’s annual report card – showcasing financial performance, key initiatives, and overall growth to stakeholders.
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📜 Is it Mandatory?
Yes ✅ Under Section 134 of the Companies Act, 2013, the Board’s Report is a compulsory attachment with AOC-4, AOC-4 CFS, AOC-4 NBFC, and AOC-4 NBFC CFS filings. It must accompany:
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Board’s Report
Auditor’s Report
Other prescribed documents
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⚠️ Missing it can lead to MCA rejections, delays, and even penalties.
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💡 Pro Tip: Always double-check your attachments before filing your annual return. A small miss can cost your company time, money, and credibility.
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