TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2020
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....dated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).". 3 In the said rules, in the Annexure, after Form AOC-4 CFS, the following forms shall be inserted, namely:- [F. No. 1/19/2013-CL-V-Part III] K.V.R. MURTY Joint Secretary to the Govt. of India Note: The principal notification was published in the Gazette of India vide G.S.R. 239(E), dated the 31st March, 2014 and subsequently amended vide notification number G.S.R. 723(E) dated the 14th October, 2014, G.S.R 37 (E) dated the 16th January, 2015, G.S.R. 680(E) dated the 04th September, 2015, G.S.R. 742(E) dated the 27th July, 2016 and G.S.R. 1371(E) dated the 07th November, 2017, G.S.R. 191 (E) dated the 27 February 2018, G.S.R. 725 (E) dated the 31^st July 2018 and G.S.R. 803 (E) dated the 22^nd October, 2019 ============= Document 1 FORM NO. AOC-4- NBFC (Ind AS) [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of Companies (Accounts) Rules, 2014] Form Language o English o Hindi Refer the instruction kit for filing the form. Note- Form for filing financial statement and other documents with t....
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....applicable (DD/MM/YYYY) (c) *Due date of AGM (DD/MM/YYYY) (d) *Whether any extension for financial year or AGM granted o Yes o No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) 8. (a) *Whether the company is a subsidiary company as defined under clause (87) of section 2 o Yes o No (b) CIN of the holding company, if applicable Pre-Fill (c) Name of the holding company 3 (d) Provision pursuant to which the company has become a subsidiary 9.(a) * Whether the company has a subsidiary company as defined under clause (87) of section 2 (b) If yes, then indicate number of subsidiary company(ies) o Yes o No Pre-fill All I. CIN of subsidiary company Name of the subsidiary company Provisions pursuant to which the company has become a subsidiary 10. *Number of auditors I. *(a) Income-tax PAN of auditor or auditor's firm *(b) Category of auditor O Individual O Auditor's firm (c) Membership number of auditor or auditor's firm's registration number *(d) SRN of form ADT-1 *(e) Name of the auditor or auditor's firm *(f) Address of the auditor or auditor's firm Li....
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.... and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises (II) Other Payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises (c) Debt Securities (d) Borrowings (Other than Debt Securities) (e) Deposits (f) Subordinated Liabilities (g) Other financial liabilities Non-Financial Liabilities (a) Current tax liabilities (Net) (b) Provisions (c) Deferred Tax Liabilities (Net) (d) Other non-financial liabilities EQUITY (a) Equity Share Capital (b) Other Equity TOTAL LIABILITIES AND EQUITY 0.00 0.00 0.00 0.00 II. Detailed Balance sheet items (Amount in Rupees) A. Statement of Changes in Equity a. Equity Share Capital I. Balance at the beginning of the (Current Changes in equity share capital reporting period) (in Rs.) (DD/MM/YYYY) during the year Balance at the end of the (Current reporting period) (in Rs.) (DD/MM/YYYY) II. 6 Balance at the beginning of the (Previous Changes in equity share ....
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....Changes accounting in policy/ prior period errors 8 Restated balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change Balance at the end of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) Debt instruments through Other Comprehensive Income Equity instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus (8) Balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) Changes accounting in policy/ prior period errors Restated balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change Balance at the end of the (Previous Exchange differences Other items of Money Total Other received on Comprehensive translating Income against shar....
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....struments Other (Bonds/ Debenture etc.) Total (A) Debt securities in India Debt securities outside India Total (B) to tally with (A) G. Borrowings (Other than Debt Securities) (a) Term loans (i) from banks (ii) from other parties (b) Deferred payment liabilities Current reporting period Previous reporting period Current reporting period Previous reporting period Current reporting period Previous reporting period 12 (c) Loans from related parties (d) Finance lease obligations (e) Liability component of compound financial instruments (f) Loans repayable on demand (i) from banks (ii) from other parties (g) Other loans Total (A) Borrowings in India Borrowings outside India Total (B) to tally with (A) H. Deposits Deposits (i) Public deposits (ii) From Banks (iii) From Others Total I. Subordinated Liabilities Perpetual Debt Instruments to the extent that do not qualify as equity Preference Shares other than those that qualify as Equity Others Total (A) Subordinated Liabilities in India Subordinated Liabilities outside India Total (B) to tally with (A) ....
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....yment of long term borrowings and interest thereon % % di di 14 40 Whether any operating lease has been converted to financial lease or vice-versa o Yes o No Provides details of such conversions 41 Net Worth of the company 42 Number of shareholders to whom shares allotted under private placement during the reporting period Secured Loan Gross Property, Plant and Equipment 43 44 45 Intangible assets 46 47 Depreciation and amortization Miscellaneous expenditure to the extent not written off or adjusted 48 Unhedged Foreign Exchange Exposure IV. Share capital raised during the reporting period (Amount in Rupees) Particulars (a) Public issue (b) Bonus issue (c) Rights issue (d) Private placement arising out of conversion of debentures or preference shares (e) Other private placement (f) Preferential allotment arising out of conversion of debentures or preference shares (g) Other preferential allotment (h) Employee Stock Option Plan (ESOP) Equity shares Preference shares Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (i) Other 0.00 (j) ....
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.... discontinued operations (After tax) (X-XI) (XIII) Profit/(Loss) for the period 0.00 0.00 (IX+XII) (XIV) Other Comprehensive Income (A)(i) Items that will not be reclassified to profit or loss (XV) (XVI) (XVII) (ii) Income tax relating to items that will not be reclassified to profit or loss Subtotal (A) (B)(i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss Subtotal (B) Other Comprehensive Income (A+B) Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and other Comprehensive Income for the period) Earnings per equity share (for continuing operations) (1) Basic (Rs.) (2) Diluted (Rs.) Earnings per equity share (for discontinued operations) (1) Basic (Rs.) (2) Diluted (Rs.) (XVIII) Earnings per equity share (for continuing and discontinuing operations) (1) Basic (Rs.) (2) Diluted (Rs.) 17 II. *Financial parameters – Profit and loss account items (amount in Rupees) during the reporting period 1 Earnings per share (in Rupees) Bas....
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....project or activity Sector in which the Projects or programs - Specify the Projects or programs - Specify the Amount outlay (budget) identified Project is covered State Union district where project or Territory projects or programs Amount spent on the projects or programs (in Rs.) Expenditure on Administrative overheads (in Rs.) Mode of Amount spent where the Project/ programs was undertaken wise (in Rs.) Program was undertaken 1 2 3 TOTAL Give details (name, address and email address) of implementing agency(ies) 6. Explanation for not spending If others, specify 7. Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report o Yes o No SEGMENT IV: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto ....
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....hether detailed disclosures with respect to Directors' report under sub-section (3) of section 134 is attached. o Yes o No Attachments 1. *Copy of financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other documents) 2. Statement of subsidiaries as per section 129 - Form AOC-1 3. Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM) Attach Attach List of Attachment Attach Attach 4. Statement of the fact and reasons for not holding the AGM 5. Approval letter of extension of financial year or AGM Attach 6. Supplementary or test audit report under section 143 Attach 7. Company CSR policy as per sub-section (4) of section 135 Attach 8. Details of other entity(s) Attach 9. Details of salient features and justification for entering into contracts/ Arrangements/transactions with related parties as per Attach Sub-section (1) of section 188 Attach - Form AOC-2 10. Details of comments of CAG of India 11. Secretarial Audit Report Attach Attach 12. Directors' report as per sub-section (3) of sect....
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....low Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. Modify For office use only: Check Form eForm Service request number (SRN) Digital signature of the authorising officer This e-Form is hereby registered Date of signing Prescrutiny Affix filing details eForm filing date Confirm submission (DD/MM/YYYY) Submit (DD/MM/YYYY) OR This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filing company 23 Document 2 FORM NO. AOC-4 CFS NBFC (Ind AS) [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of rule 12 of the Companies (Accounts) Rules, 2014] सतà¥à¤¯à¤®à¥‡à¤µ जयते Form for filing consolidated financial statements and other documents with the Registrar Form Language o English o Hindi Refer the instruction kit for filing the form. Note- -All fields marked in * are to be mandatorily filled. -Figures ....
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.... Designation Date of signing of Boards' report 8. *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY) 9. *Number of auditors 26 I. *(a) Income-tax PAN of auditor or auditor's firm *(b) Category of auditor *(c) Membership number of auditor or auditor's firm's registration number *(d) SRN of form ADT-1 *(e) Name of the auditor or auditor's firm *(f) Address of the auditor or auditor's firm Line I Line II *City *State Country O Individual O Auditor's firm *Pin code (g) Details of the member signing for the above firm Name of the member Membership number 10. (a) (i) *Whether the company has a subsidiary company as defined under clause (87) of section 2 o Yes o No (ii) If yes, then indicate number of subsidiary companies I. CIN of subsidiary company Name of the subsidiary company Pre-fill Provisions pursuant to which the company has become a subsidiary (b) (i) *Whether the company has an associate company or a joint venture as defined under clause (6) of section 2 o Yes o No (ii) If yes, then indicate number of associ....
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....ble to owners of parent Non-controlling Interest Total Equity TOTAL EQUITY LIABILITIES AND 0.00 0.00 II. Detailed Balance sheet items (Amount in Rupees) C. Statement of Changes in Equity a. Equity Share Capital I. Balance at the beginning of the (Current Changes in equity share capital reporting period) (in Rs.) during the year Balance at the end of the (Current reporting period) (in Rs.) (DD/MM/YYYY) (DD/MM/YYYY) II. Balance at the beginning of the (Previous Changes in equity share capital Balance at the end of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) during the year reporting period) (in Rs.) (DD/MM/YYYY) b. Other Equity I. Reserves and Surplus 29 Balance at the beginning of the (Current reporting period) (in Rs.) (DD/MM/YYY Y) Changes in accounting policy/ prior period errors Restated balance at the beginning of the (Current reporting period) (in Rs.) (DD/MM/YYY Y) Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change Balance at the....
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.... (Previous reporting period) (in Rs.) (DD/MM/YYY Y) Balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYY Y) Changes accounting in Equity instrument s through Other Comprehe nsive Income Effective portion of Cash Flow Hedges Revalua tion Exchange differences Other Money Total Non- Total items of received equity Cont Surplus on translating Other Compre share against attributa rollin ble to g the financial hensive warrants Income owners of Inter est statements parent of a foreign operation ུ༠(15+ 16) (12) (10) (14) (11) (13) (9) (15) (Sum of 1 to 14) (16) 32 policy/ prior period errors Restated balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYY Y) Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change Balance at the end of the (Previous reporting period) (in Rs.) (DD/MM/YYY....
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....Debt securities in India Debt securities outside India Total (B) to tally with (A) N. Borrowings (Other than Debt Securities) (a) Term loans (i) from banks (ii) from other parties (b) Deferred payment liabilities (c) Loans from related parties (d) Finance lease obligations (e) Liability component of compound financial instruments (f) Loans repayable on demand (i) from banks (ii) from other parties (g) Other loans Total (A) Borrowings in India Borrowings outside India Total (B) to tally with (A) O. Deposits Deposits (i) Public deposits (ii) From Banks (iii) From Others Total P. Subordinated Liabilities Perpetual Debt Instruments to the extent that do not qualify as equity Preference Shares other than those that qualify as Equity Current reporting period Previous reporting period Current reporting period Previous reporting period Current reporting period Previous reporting period Current reporting period Previous reporting period 36 Others Total (A) Subordinated Liabilities in India Subordinated Liabilities outside India Total (B) to tally with (A) II....
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....erm borrowings and interest thereon 43 Whether any operating lease has been converted to financial lease or vice-versa o Yes o No Provide details of such conversions 44 Net Worth of the companies 45 Number of shareholders to whom shares allotted under private placement during the reporting period 46 Secured Loan 47 Gross Property, Plant and Equipment 48 Intangible assets 49 50 Depreciation and amortization Miscellaneous expenditure to the extent not written off or adjusted IV. Share capital raised during the reporting period (Amount in Rupees) Particulars (a) Public issue (b) Bonus issue (c) Rights issue Equity shares Preference shares Total 0.00 0.00 0.00 38 0.00 (d) Private placement arising out of conversion of debentures/preference shares (e) Other private placement (f) Preferential allotment arising out of conversion of debentures/preference shares (g) Other preferential allotment (h) Employee Stock Option Plan (ESOP) 0.00 0.00 0.00 0.00 (i) Other 0.00 0.00 0.00 0.00 (j) Total amount of share capital raised during the reportin....
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....s that will not be reclassified to profit or loss Subtotal (A) (B)(i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss Subtotal (B) Other Comprehensive Income (A+B) 0.00 0.00 40 40 (XV) (XVI) (i) Other Comprehensive income, attributable to owners of parent (ii) Other Comprehensive income, attributable to non- controlling interests Total Other comprehensive income net of tax Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and other Comprehensive Income for the period) (i)Comprehensive income, attributable to owners of parent (ii)Comprehensive income, attributable to non-controlling interests Total Comprehensive income net of tax Earnings per equity share (for continuing operations) (3) Basic (Rs.) (4) Diluted (Rs.) (XVII) Earnings per equity share (for discontinued operations) (1) Basic (Rs.) (XVIII (2) Diluted (Rs.) Earnings per equity share (for continuing and discontinuing operations) (1) Basic (Rs.) (2) Diluted (Rs.) ....
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....s per section 129 Form AOC-1 Attach 3. Supplementary or test audit report under section 143 Attach 4. Details of other entity(s) 5. Details of comments of CAG of India 6. Secretarial Audit Report 7. Directors' report as per sub-section (3) of section 134 8. Optional attachments Attach Attach Attach Attach Attach Declaration List of Attachment(s) dated DD/MM/YYYY) I am authorized by the Board of Directors of the Company vide *resolution number to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: 3. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. 4. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by DSC BOX *Designation 43 *Director identification number ....