Companies Accounts amendment mandates e-forms, portable PDF attachments and new disclosures on sexual harassment and maternity compliance. The rules substitute legacy AOC forms with e-Form equivalents and add mandatory e-Form filings: Extract of Board Report and Extracts of Auditor's Report (Standalone and Consolidated). Companies must attach signed financial statements in portable document format with XBRL filings. Disclosure obligations are expanded to include counts of sexual harassment complaints (received, disposed, pending beyond ninety days) and a statement on compliance with the Maternity Benefit Act, 1961. The amendments take effect from the notified commencement date and apply to the specified AOC-4 family filings.