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    <description>Form AOC-4-NBFC (Ind AS) prescribes electronic filing requirements for NBFC financial statements under section 137 and Rule 12(1A), requiring company identification, board/AGM and signatory details, declarations on books maintenance, and consolidated statement needs. It mandates comprehensive schedules: classified balance sheet items and break ups, statement of changes in equity, derivatives, receivables, loans, investments, borrowings, deposits and financial parameters; a full profit and loss statement with OCI and EPS; related party, auditor and CSR disclosures; specified attachments; board authorisation and practising professional certification, with statutory cautions on false certification.</description>
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