State-specific compliance
AOC-4 Filing — Financial Statements (Companies) in Andaman & Nicobar Islands
How AOC-4 Filing — Financial Statements (Companies) applies to a business operating in Andaman & Nicobar Islands, with state-specific authority, citations and current deadlines.
Definition
AOC-4 Filing — Financial Statements (Companies) as it applies to businesses operating in Andaman & Nicobar Islands. Every company must file its audited financial statements (Balance Sheet, P&L, Board's Report, Auditor's Report) with the ROC in Form AOC-4 within 30 days of the AGM. OPCs file AOC-4 within 180 days of FY-end.
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in
What it means in practice
AOC-4 Filing — Financial Statements (Companies) is a central regulation that applies uniformly across India, including Andaman & Nicobar Islands. In Andaman & Nicobar Islands, the day-to-day administering authority and the office where filings are submitted will be the Registrar of Companies (RoC) with jurisdiction over Andaman & Nicobar Islands.
Variants: AOC-4 XBRL for listed/large companies, AOC-4 CFS for consolidated statements, AOC-4 NBFC for NBFCs.
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in
Does AOC-4 Filing — Financial Statements (Companies) apply to your business in Andaman & Nicobar Islands?
Deadlines and penalty
Cadence: annual — next action: 2026-10-30
Penalty for default: Rs 100/day of delay (no upper cap). Continuing default makes directors liable to disqualification under Sec 164(2).
Citations
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in