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<h1>New Rules Require NBFCs to File Financial Statements Using Form AOC-4 NBFC (Ind AS) per Companies (Accounts) Amendment Rules, 2020.</h1> The Companies (Accounts) Amendment Rules, 2020, issued by the Ministry of Corporate Affairs, amends the Companies (Accounts) Rules, 2014. Effective from its publication date, it introduces a new sub-rule requiring Non-Banking Financial Companies (NBFCs) adhering to Indian Accounting Standards (Ind AS) to file financial statements with the Registrar using Form AOC-4 NBFC (Ind AS) and, if applicable, consolidated financial statements with Form AOC-4 CFS NBFC (Ind AS). This amendment follows several prior modifications to the principal notification initially published in March 2014.