Document dated Jun. 6, 2025, received from IND MCA Jun. 9, summarized on Jun. 11.
Overview of Amendments
New sub-rule (1A) inserted in rule 3 requiring companies that have filed financial statements under sub-rule (1) to also attach copy of signed financial statements duly authenticated as specified in section 134 of the Companies act 2013 (18 of 2013).
Required attachments include board's report in PDF format in eForm AOC-4 XBRL.
Substitutes eForm AOC-4 XBRL with comprehensive new Form No. AOC-4 XBRL.
Effectiveness
Amendment rules come into force Jul. 14, 2025.
In Jun. 2025, IND MCA launched 38 company forms on V3 MCA21 portal, #258848.
