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    <description>Form AOC-4 CFS NBFC (Ind AS) prescribes the electronic filing content and attachments for consolidated financial statements of NBFCs under section 137 and Rule 12(1A), requiring corporate and AGM particulars, auditor and signatory details, a detailed consolidated balance sheet and profit and loss, schedules for loans, investments, derivatives and borrowings, auditor and CARO/CAG disclosures, secretarial audit information, mandatory authenticated attachments, and digital certification with attention to penalties under sections 448 and 449 for false certification.</description>
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