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    <title>Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg.</title>
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    <description>Eligible companies required or voluntarily preparing financial statements under Ind AS for the financial year 2016-17 may file AOC-4 XBRL e-forms without payment of additional fee until 31 May 2018; the extension follows earlier General Circulars and stakeholder requests and is issued by the Ministry of Corporate Affairs with competent authority approval.</description>
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