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<h1>Companies (Accounts) Amendment Rules, 2017: Changes to Form AOC-4 Now Effective Under Companies Act, 2013.</h1> The Ministry of Corporate Affairs has issued a notification amending the Companies (Accounts) Rules, 2014. The amendment, titled Companies (Accounts) Amendment Rules, 2017, is enacted under the authority of various sections of the Companies Act, 2013. It introduces changes to the form AOC-4 in the annexure of the 2014 rules. These amendments take effect from the date of their publication in the Official Gazette.