Extension of filing deadline for annual financial statements and returns without additional fees to ease form revision compliance. The Ministry revised AOC-4 and is updating AOC-4 (XBRL) and AOC-4 (CFS); to allow companies time to adapt, financial statements and annual returns ordinarily due within the statutory post AGM periods may be filed by the extended date without payment of additional filing fees, provided the company's due date for holding its Annual General Meeting falls on or after the commencement of the impacted period. The instruction directs registrars and stakeholders to accept such late filings under these terms during the form deployment.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for annual financial statements and returns without additional fees to ease form revision compliance.
The Ministry revised AOC-4 and is updating AOC-4 (XBRL) and AOC-4 (CFS); to allow companies time to adapt, financial statements and annual returns ordinarily due within the statutory post AGM periods may be filed by the extended date without payment of additional filing fees, provided the company's due date for holding its Annual General Meeting falls on or after the commencement of the impacted period. The instruction directs registrars and stakeholders to accept such late filings under these terms during the form deployment.
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