On May 30, 2025, IND MCA issued Companies (accounts) second amendment rules, 2025, updating form reference and adding new disclosure rules for company reporting.
Rule 5 amended to replace form AOC-1 with e-form AOC-1 for electronic filing; rule 8 updated to replace form AOC-2 with e-form AOC-2 for electronic submission.
Provisions added to rule 8(5)(x) requiring detailed disclosure of sexual harassment complaints: number of complaints received during the year, number of matters resolved during the year, and number of cases pending for more than ninety days.
Additionally, new clause (xiii) added requiring companies to provide a statement regarding compliance with relevant provisions of the Maternity benefit act, 1961.
Rule 12 expanded to mandate filing of additional forms in e-format including e-forms AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS).
Companies must file summary documents including board report summary, auditor's report summary (standalone), and auditor's report summary (consolidated).
Certified financial statements including board report, auditor's report, and other documents must be attached in portable document format with XBRL forms.
The second amendment rules, of May 30, 2025, come into force on Jul. 14, 2025.
Document dated May 30, 2025, received from IND MCA Jun. 5, summarized on Jun. 9.
On Jun. 2, IND MCA issued amendments with respect to form filing.
IND MCA published Companies (accounts) second amendment rules, 2023 in gazette.
Follows IND MCA Mar. 2022 re companies accounts rules amendments, see #133984.
Document dated Jun. 2, 2023, received from IND MCA Jun. 14, summarized Jun. 15.
Amendments
Inserted proviso in rule 12, in sub-rule (1B) of the Companies (accounts) rules, 2014.
States that for the financial year 2022-2023, form CSR-2 shall be filed separately on or before Mar. 31, 2024 after filing form no. AOC-4 or form no. AOC-4-NBFC.
Effectiveness
Comes into force on the date of their publication in the official gazette, May 31, 2023.
Sep. 2024 Further Amendments
On Sep. 25, 2024, IND MCA published the Companies (accounts) amendment rules, 2024, further amending rule 12(1B) of the Companies (accounts) rules, 2014 above.
The amendment rules add a proviso to rule 12(1B), so as to specify the procedure for filling corporate social responsibility (CSR) returns for the financial year 2023-2024.
Form CSR-2 shall be filed separately on or before Dec. 31, 2024 after filing form no. AOC-4, form no. AOC-4-NBFC (Ind AS), or form no. AOC-4 XBRL as the case may be.
The amendments are effective from date of publication in the gazette, Sep. 24, 2024.
Dec. 2024 Filing Deadline Extended
On Dec. 31, 2024, IND MCA published the Companies (accounts) second amendment rules, 2024, amending rule 12(1B) of the Companies (accounts) rules, 2014 above.
The amendment extends the deadline for filing form CSR-2 for the financial year 2023-2024, allowing companies to submit form CSR-2 on or before Mar. 31, 2025 after filing of form no. AOC-4 or AOC-4 NBFC (Ind-AS) or AOC-4 XBRL, as the case may be.
The amendment is effective from the date of publication in the gazette, Dec. 31, 2024.
May 19, 2025 Date Amendment
On May 19, 2025, IND MCA issued Companies (accounts) amendment rules, 2025.
In the Companies (accounts) rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters on or before Mar. 31, 2025, the words, figures and letters on or before Jun. 30, 2025 shall be substituted.
Effective on the date of their publication in the Official Gazette, i.e., May 19, 2025.
Document dated May 19, 2025 received from IND MCA May 20, summarized May 23.
May 30, 2025 Additional Amendment
On May 30, 2025, IND MCA issued Companies (accounts) second amendment rules, 2025, updating form reference and adding new disclosure rules for company reporting.
Rule 5 amended to replace form AOC-1 with e-form AOC-1 for electronic filing; rule 8 updated to replace form AOC-2 with e-form AOC-2 for electronic submission.
Provisions added to rule 8(5)(x) requiring detailed disclosure of sexual harassment complaints: number of complaints received during the year, number of matters resolved during the year, and number of cases pending for more than ninety days.
Additionally, new clause (xiii) added requiring companies to provide a statement regarding compliance with relevant provisions of the Maternity benefit act, 1961.
Rule 12 expanded to mandate filing of additional forms in e-format including e-forms AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS).
Companies must file summary documents including board report summary, auditor's report summary (standalone), and auditor's report summary (consolidated).
Certified financial statements including board report, auditor's report, and other documents must be attached in portable document format with XBRL forms.
The second amendment rules, of May 30, 2025, come into force on Jul. 14, 2025.
Document dated May 30, 2025, received from IND MCA Jun. 5, summarized on Jun. 9.
Regulators
IND MCA
Entity Types
Auditor; Corp
Reference
OG No. 314, G.S.R. 357(E), 5/30/2025; OG G.S.R. 317(E), 5/19/2025; PR, OG G.S.R. 794(E), 12/31/2024; PR 9/25/2024; OG G.S.R. 587(E), 9/24/2024; OG G.S.R. 408(E), 6/2/2023; ESG
