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<h1>Filing extension for financial statements allows AOC 4 and AOC 4 (XBRL non IndAS) submissions without additional fee.</h1> The circular extends the filing deadline for e forms AOC 4, AOC 4 (XBRL non IndAS) and corresponding AOC 4 CFC until 28.11.2017 without levying additional fee; it also notes an existing separate extension allowing AOC 4 (XBRL using Ind AS) filings for 2016-2017 without additional fee until 31.03.2018.