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Checklist

Form AOC 4

Form AOC-4 under The Companies Act 2013 corresponds to Form 23AC/ACA under
The Companies Act 1956.
Financial Year
(1) Make sure that financial year selected is as per the provisions of the Companies Act, 2013.
(2) Filing of this form is allowed only for the financial years starting on or after 1st April 2014.
On adding the information of financial year, details will be displayed in Point 4 (b) for choosing an
option from the available choices i.e.
(1)
(2)
(3)
(4)

Provisional unadopted financial statements or

Adopted financial statements or
Revised financial statements u/s 130 and
Revised financial statements u/s 131

Based on the option selected, relevant fields will only be displayed and required to be entered further.

Auditor Details
Keep in hand the SRN of ADT-1 form as the details of auditors will be fetched from SRN of ADT-1

Financial Parameters

SEGMENT I - BALANCE SHEET ITEMS

Details under section I of PART-B (balance sheet) and section II (detailed balance sheet items) can be
entered only if Schedule III of the Companies Act, 2013 is applicable.

SEGMENT II-INFORMATION AND PARTICULARS IN RESPECT OF PROFIT

AND LOSS ACCOUNT
Details under section I (Statement of Profit and Loss) and section II (Detailed Profit and Loss items
(Amount in Rupees) can be entered only if Schedule III of the Companies Act, 2013 is applicable.
Details related to principal products or services of the company on referring to `Indian Trade
Classification' based on harmonized commodity description and coding system issues by the ministry
of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS)
for Services codes issued by Ministry of Statistics & Programme Implementation, Government of
India.

Other Disclosures which were not required to be made earlier in annual filing forms
Reporting of Corporate Social Responsibility (CSR)
If CSR is applicable and is spent less than 2% of the amount as automatically computed in point 2 of
the segment then reasons for not spending the prescribed amount to be given in Point 5 which will
generate in case where Prescribed CSR Expenditure >Total amount spent on CSR for the
financial year.
CSR policy required to be attached.

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Disclosure about Related Party Transactions
Details about contracts or arrangements or transactions with related party not at arms length basis or
at arms length basis .

Secretarial Audit Report

In case where secretarial audit is applicable, report to be attached.

Boards Report
Annexures to Boards Report to be attached

Note: Annexures can be attached in addendum as issued by MCA in this regard, where
the file size is large.

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