TaxTMI 
TaxTMI 
Companies (Accounts) Second Amendment Rules, 2025
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....and figure "e-Form AOC-2" shall be substituted. (ii) in sub-rule (5),- (A) in clause (x), after the words and figures, "Act, 2013 (14 of 2013)", the following shall be inserted, namely:- "along with the following details: - (a) number of complaints of sexual harassment received in the year; (b) number of complaints disposed off during the year; and (c) number of cases pending for more than ninety days." (B) after clause (xii), the following clause shall be inserted, namely:- "(xiii) a statement by the company with respect to the compliance of the provisions relating to the Maternity Benefit Act 1961." 4. In the said rules, in rule 12, after sub-rule (1B), the following sub-rule shall be inserted, namely: - "(1C) Every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file e-Form Extract of Board Report, Extract of Auditor's Report (Standalone) and Extract of Auditor's Report (Consolidated), as the case may be: Provided that a copy of signe....
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....% of shareholding 127 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 2 Number of subsidiaries which are yet to commence operations SI. No. CIN /any other registration number Names of subsidiaries which are yet to commence operations 3 Number of subsidiaries which have been liquidated or have ceased to be a subsidiary during the year. SI. No. CIN/ any other registration number Names of subsidiaries Part "B": Associates and Joint Ventures Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures 4 Number of Associate / Joint Venture Block-1 1 Name of Associate/Joint Venture 2 Latest audited Balance Sheet Date 3 Date on which the Associate or Joint Venture was associated or acquired 4 Shares of Associate/Joint Ventures held by the company on the year end A Number B Amount of Investment in Associates/Joint Venture C Extent of Holding % 5 Description of how there is significant influence 6 Reason why the associate/joint venture is not co....
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....¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Form No. AOC-2 Form language Form for 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 arms length transactions under fourth proviso thereto [Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014] · English Hindi सतà¥à¤¯à¤®à¥‡à¤µ जयते Refer instruction kit for filing the form All fields marked in * are mandatory *Name of the Company 1.Details of contracts or arrangements or transactions not at arm's length basis *Number of contracts or arrangements or transactions not at arm's length basis Block-1 Corporate identity number (CIN) or foreign company registration number (FCRN) or Limited Liability Partnership number (LLPIN) or Foreign Limited Liability Partnership number (FLLPIN) or Permanent Account Number (PAN)/....
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.... II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Form No. AOC-4 Form language Form for filing financial statement and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014] Hindi English सतà¥à¤¯à¤®à¥‡à¤µ जयते Refer instruction kit for filing the form All fields marked in * are mandatory Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores SEGMENT- I: GENERAL INFORMATION OF THE COMPANY AND PARTICULARS IN RESPECT OF BALANCE SHEET Part A - General information of the Company 1 (a) *Corporate Identity Number (CIN) (b) Authorised capital of the company as on the date of filing (c) Number of members of the company as on the date of filing 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *e-mail ID of the company 3 Fina....
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....hich the company has become a subsidiary (Section 2(87)(i)/Section 2(87)(ii)) 133 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण C No (e) *Whether the company has a subsidiary company as defined under clause (87) of section 2 or the company has an associate company, or a joint venture as defined under clause (6) of section 2 Auditor Details 9 *SRN of Form ADT-1 *Number of Auditors (a) *Income-tax PAN of auditor or auditor's firm O Individual Auditor's firm (b) *Category of auditor (c) *Membership number of auditor or auditor's firm's registration number (d) *Name of the auditor or auditor's firm (e) Address of the auditor or auditor's firm * Address Line 1 Address Line 2 *Country *Pin Code/Zip Code * Area/Locality *City *District *State/UT (f) Details of the member signing for the above firm (i) Name of the member (ii) Membership number General Information and Other Applicant Details 10 (a) *Type of Industry Note: In case the type of industry is other than Ba....
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....i) Property Plant and Equipment (ii) Intangible assets (iii) Capital work -in- progress (iv) Intangible assets under development (b) Non-current Investments (c) Deferred tax assets (net) (d) Long term loans and advances (e) Other non-current assets 2 Current assets (a) Current Investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short term loans and advances (f) Other current assets Total 2 II Break-up of figures in Balance sheet (Amount in Rupees) A Details of long term borrowings (unsecured) Particulars Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period 1 Bonds/ debentures 2 Term Loans a From banks b From other parties 3 Deferred payment liabilities 4 Deposits 5 Loans and advances from related parties 6 Long term maturities of financial lease obligations 7 Other loans & advances Total long-term borrowings (unsecured) 8 Out of above total, aggregate amount guaranteed by directors 136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] B Details of short-term bor....
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....are application money given 3 Share application money given during the reporting period 4 Share application money received during the reporting period 5 Share application money received and due for refund 6 Paid-up capital held by foreign company % 7 Paid-up capital held by foreign holding and/ or through its subsidiaries % 8 Number of shares bought back during the reporting period 9 Deposits accepted or renewed during the reporting period 10 Deposits matured and claimed but not paid during the reporting period 11 Deposits matured and claimed but not paid 12 Deposits matured, but not claimed 13 Unclaimed matured debentures 14 Debentures claimed but not paid 15 Interest on deposits accrued and due but not paid 16 Unpaid dividend 17 Investment in subsidiary companies 18 Investment in government companies 19 Capital reserve 20 Amount due for transfer to Investor Education and Protection Fund (IEPF) 21 Inter-corporate deposits 22 Gross value of transaction as per AS- 18 (if applicable) 23 Capital subsidies or grants received from government authority(ies) 24 Calls unpaid by directors 25 Calls unpaid by others 26 Fo....
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....Decrease during the year i Redemption of shares ii Shares forfeited iii Reduction of share capital iv Others, specify (c) At the end of the year V Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November 2016, to 30th December 2016, as provided in the Table below :- Particulars SBNs Other denomination notes Total 1 Closing cash in hand as on 08.11.2016 2 (+) Permitted receipts 3 (-) Permitted payments 4 (-) Amount deposited in Banks 5 Closing cash in hand as on 30.12.2016 VI Details related to cost records and cost audit OYes No 1 Whether maintenance of cost records by the company has been mandated under Companies (Cost Records and Audit) Rules, 2014 If yes, Central Excise Tariff Act Heading in which the product/ service is covered Yes No 2 Whether audit of cost records of the company has been mandated under Rules specified in SN 1 If yes, Central Excise Tariff Act Heading in which the product/ service is covered SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT I Statement of Profit and Loss Particulars Figures for the period (Current report....
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....ng period Previous reporting period Reason for change in pre-filled figures of previous reporting period 1 Export of goods calculated on FOB basis 2 Interest and dividend 3 Royalty 4 Know- how 5 Professional and consultation fees 6 Other income 7 Total Earning in Foreign Exchange B Details of expenditure in foreign exchange Particulars Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period 1 Import of goods calculated on CIF basis (i) Raw material (ii) Component and spare parts (iii) Capital goods 2 Expenditure on account of Royalty Know-how Professional and consultation fees Interest Other matters Dividend paid 3 Total Expenditure in foreign exchange III Financial parameters - Profit and loss account items (Amount in Rupees) during the reporting period 1 Proposed Dividend % 2 Earnings per share (in Rupees) (a) Basic (b) Diluted 3 Income in foreign currency 4 Expenditure in foreign currency 5 Revenue subsidies or grants received from government authority(ies) 142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 6 R....
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.... à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण SEGMENT-VI MISCELLANEOUS No Yes 1 *Whether the Secretarial Audit is applicable No Yes 2 Whether secretarial audit report has been qualified or has any observation or other remarks 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor's firm (h) Date of signing secretarial audit report (DD/MM/YYYY) Attachments (a) *Copy of financial statements duly authenticated as per section 134 (including auditors' report and other documents) Max 2 MB Choose Remove Download (b) Supplementary or test audit report under sectio....
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....e required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order. 2 All the required attachments have been completely and legibly attached to this form. 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. DSC BOX To be digitally signed by Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Fellow Associate Membership number Certificate of practice number Submit Save Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. For Office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) This eForm is hereby registered Digital signature of the authorising officer DSC BOX 145 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का à....
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....r any extension for AGM granted C No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) Signatory Details 5 (a) *Date of Board of directors' meeting in which consolidated financial statements were approved (DD/MM/YYYY) (b) Details of directors, manager, secretary, CEO, CFO, Interim Resolution Professional (IRP), Resolution Professional (RP) or Liquidator of the company who have signed the consolidated financial statements Provide Director Identification number (DIN) in case of director, Managing Director and Income -tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO, IRP, RP, liquidator DIN or Income-tax PAN Name Designation Date of signing of consolidated financial statements (DD/MM/YYYY) 6 (a) *Date of Board of directors' meeting in which boards' report referred to under section 134 was approved (DD/MM/YYYY) (b) Details of directors, IRP, RP, Liquidator who have signed the Boards' report DIN/PAN Name Designation Date of signing of Boards' report (DD/MM/YYYY) 7 *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY) 147 [à¤à¤¾à¤— II-à¤....
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....pital work - in- progress (iv) Intangible assets under development (b) Non-current Investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets 2 Current assets (a) Current Investments (b) Inventories 149 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets Total II Part II: Break-up of figures in Consolidated Balance sheet A Details of long-term borrowings (unsecured) Particulars Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period Bonds/ debentures Term Loans -From banks -From other parties Deferred payment liabilities Deposits Loans and advances from related parties Long term maturities of financial lease obligations Other loans & advances Total long-term borrowings (unsecured) Out of above total, aggregate amount guaranteed by direc....
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....mount of issue for contracts without payment received in cash during reporting period 2 Share application money given 3 Share application money given during the reporting period 4 Share application money received during the reporting period 5 Share application money received and due for refund 6 Paid-up capital held by foreign companies 7 Paid-up capital held by foreign holding and/ or through its subsidiaries 8 Number of shares bought back during the reporting period 9 Deposits accepted or renewed during the reporting period 10 Deposits matured and claimed but not paid during the reporting period 11 Deposits matured and claimed but not paid 12 Deposits matured, but not claimed 13 Unclaimed matured debentures 14 Debentures claimed but not paid 15 Interest on deposits accrued and due but not paid 16 Unpaid dividend 17 Investment in subsidiary companies 18 Investment in government companies 19 Capital reserve 20 Investment in Associates 21 Investment in Joint Ventures 22 Goodwill on consolidation 23 Amount due for transfer to Investor Education and Protection Fund (IEPF) 24 Inter-corporate deposits 25 Gross value....
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....II) Total Income (I+II) (IV) Expenses Cost of materials consumed Purchases of stock in trade Changes in inventories of - Finished goods - Work-in-progress - Stock in trade Employee benefit expenses Managerial remuneration Payment to Auditors Insurance expenses Power and fuel Finance costs Depreciation and Changes in inventories of - Finished goods - Work-in-progress - Stock in trade 153 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण amortization expenses Other expenses Total expenses (V) Share of Profit/(Loss) in Associates (VI) Profit before exceptional and extraordinary items and tax (III-IV+V) (VII) Exceptional items (VIII) Profit before extraordinary items and tax (VI-VII) (IX) Extraordinary items (X) Profit before tax (VIII- IX) (XI) Tax Expense (1) Current tax (2) Deferred tax (XII) Profit/(Loss) for the period from continuing operations (X-XI) (XIII) Profit /(Loss) from discontinuing operations (XIV) Tax expense of di....
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....s reply(ies) on comments received from CAG of India I II 155 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (c) Whether Comptroller and Auditor-General of India has conducted supplementary or test audit under section 143 C )No SEGMENT IV: MISCELLANEOUS 1 *Whether the Secretarial Audit is applicable Yes C )No 2 Whether secretarial audit report has been qualified or has any observation or other remarks Yes No 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor's firm (h) Date of signing secretarial audit report....
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....aintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1 The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order. 2 All the required attachments have been completely and legibly attached to this form. 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. * To be digitally signed by DSC BOX Chartered accountant (in whole-time practice) or C )Cost accountant (in whole-time practice) or O Company secretary (in whole-time practice) *Whether associate or fellow: Fellow C Associate Membership number Certificate of practice number Submit Save 157 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Note: Attention is....
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....ompany Form No. AOC-4- NBFC (Ind AS) Form language Form for filing financial statement and other documents with the Registrar English Hindi [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of Rule 12 of Companies (Accounts) Rules, 2014] à¤à¤¾à¤°à¤¤ सरकार Refer instruction kit for filing the form All fields marked in * are mandatory Figures appearing in the eForm should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores. SEGMENT- I: GENERAL INFORMATION OF THE COMPANY AND PARTICULARS IN RESPECT OF BALANCE SHEET Part A - General information of the Company 1 (a) *Corporate Identity Number (CIN) (b) Authorised capital of the company as on the date of filing (c) Number of members of the company as on the date of filing 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *e-mail ID of the company 158 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 3 Financial year to which financial statements relates (a) *From (DD/MM/YYYY) (b) *To (DD/MM/....
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.... applicable (c) Name of the holding company (d) Provision pursuant to which the company has become a subsidiary (Section 2(87)(i)/Section 2(87)(ii)) C No Yes (e) *Whether the company has a subsidiary company as defined under clause (87) of section 2 or the company has an associate company, or a joint venture as defined under clause (6) of section 2 Auditor details 9 *SRN of Form ADT-1 *Number of Auditors 160 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (a) *Income-tax PAN of auditor or auditor's firm (b) *Category of auditor ( Individual Auditor's firm (c) *Membership number of auditor or auditor's firm's registration number (d) *Name of the auditor or auditor's firm (e) Address of the auditor or auditor's firm * Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City *District *State/UT (f) Details of the member signing for the above firm (i) Name of the member (ii) Membership number 10 (a) *Type of Industry Note: In case the type of industry is other than Banking or Power or Insurance Or NBFC, then select Commercial and Industrial (C&I). (Commercial & I....
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.... (f) Property, Plant 162 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] and Equipment (g) Capital Work-in- Progress (h) Intangible assets under development (i) Goodwill (j) Other Intangibles assets (k) Other non- financial assets TOTAL ASSETS 0.00 0.00 0.00 II LIABILITIES AND EQUITY LIABILITIES (1) Financial Liabilities (a) Derivative financial instruments (b) Payables (I) Trade Payables (i) total outstanding dues of micro enterprises 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 (2) Non-Financial Liabilities (a) Current tax liabilities (Net) (b) Provisions (c) Deferred Tax Liabilities (Net) (d) Other non- financial liabilities (3) EQUITY (a) Equity Share Capital ....
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.... and Surplus Share application money pending allotment (1) Equity component of compound financial instruments (2) Statutory Reserves (3) Capital reserves (4) Securities premium (5) Other Reserves (6) Retained Earnings (7) Balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) 165 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Changes in accounting 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 reporting period) (in Rs.) (DD/MM/YYYY) Debt instruments through Other Comprehensive Income (8) Equity instruments through Other Comprehensiv e Income (9) Effective portion of Cash Flow Hedges (10) Revaluatio n Surplus (11) Exchange differences on translating the financial statements of a foreign operation (12) Other items of Other Comprehensive Income (13) Money received against share w....
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....llowance Total (B) - Net Total (C)(I) Loans in India - Gross Less: Impairment loss allowance Total (C)(I) - Net Total (C)(II) Loans outside India - Gross Less: Impairment loss allowance Total (C)(II) - Net Total (C)(I) and (C)(II) E Investments Investments Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period a Mutual funds b Government Securities c Other approved securities d Debt securities e Equity instruments f Subsidiaries g Joint Ventures h Others Total - Gross (A) (i) Investments outside India (ii) Investments in India Total (B) Total (A) to tally with (B) Less: Allowance for Impairment loss (C) Total - Net D = (A)-(C) 168 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] F Debt Securities Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period a Liability compound instruments component of financial b Other (Bonds/ Debenture etc.) Total (A) c Debt securities in India d Debt securities outside India Total (B) to tally with (A) G Bo....
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....not paid 16 Unpaid dividend 17 Investment in subsidiary companies 18 Investment in government companies 19 Capital Reserve 20 Amount due for transfer to Investor Education and Protection Fund (IEPF) 21 Inter- corporate deposits 22 Gross value of transaction as per Ind AS - 24 (If applicable) 23 Capital subsidies/ grants received from government authority(ies) 24 Calls unpaid by directors 25 Calls unpaid by others 26 Forfeited shares (amount originally paid-up) 27 Forfeited shares reissued 28 Borrowing from foreign institutional agencies 29 Borrowing from foreign companies 30 Inter-corporate borrowings - secured 31 Inter-corporate borrowings - unsecured 32 Commercial Paper 33 Conversion of warrants into equity shares during the reporting period 170 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 34 Conversion of warrants into preference shares during the reporting period 35 Conversion of warrants into debentures during the reporting period 36 Warrants issued during the reporting period (In foreign currency) 37 Warrants issued during the reporting period (In Rupees) 38 Default in payment of short t....
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....nition of financial instruments under amortised cost category (vii) Sale of products (including Excise Duty) (viii) Sale of services (ix) Others (I) Total Revenue from operations 0.00 0.00 (II) Other Income (III) Total Income (I+II) 0.00 0.00 Expenses (i) Finance Costs (ii) Fees and commission expense (iii) Net loss on fair value changes (iv) Net loss on derecognition of financial instruments under amortised cost category period) From From (DD/MM/YYYY) To (DD/MM/YYYY) 172 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (v) Impairment on financial instruments (vi) Cost of materials consumed (vii) Purchases of Stock-in- trade (viii) Changes in Inventories of finished goods, stock- in-trade and work-in- progress (ix) Employee Benefits Expenses (x) Depreciation, amortization and impairment (xi) Other expenses (IV) Total expenses (IV) 0.00 0.00 (V) Profit/ (loss) before exceptional items and tax (III-IV) 0.00 0.00 (VI) Exceptional items (VII) Profit/ (loss) before tax (V-VI) 0.00 0.00 (VIII) Tax Expense (145) Current tax (¿T) Deferred tax (IX) Profit/(Loss) for the perio....
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....s) Highest turnover contributing product or service code (ITC/ NPCS 8 digit code) Description of the product or service Turnover of highest contributing product or service (in Rupees) Note - Please refer to 'Indian Trade Classification' based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India. SEGMENT III: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS Yes No 1 *Whether any transactions entered with related party? SEGMENT IV: AUDITOR'S REPORT I (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 No Yes Not applicable (b) If yes, provide following details :- 174 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] S. No. Provide details of comment(s) or supplement(s) received from CAG of India Board of Director's reply(ies) on comments received from CAG of India I ....
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....matters incidental thereto have been compiled with. I further declare that: 1 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. 2 All the required attachments have been completely and legibly attached to this form. * To be digitally signed by DSC BOX *Designation (Director/Manager/Secretary/CEO/CFO/Interim Resolution Professional (IRP)/ Resolution Professional (RP)/Liquidator) *Director identification number of the director; or PAN of the manager or CEO or CFO; or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator; or Membership number of the secretary Certificate by Practicing Professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from ....
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....ertification, if any found at any stage. * To be digitally signed by DSC BOX Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Fellow Associate Membership number Certificate of practice number Submit Save Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. For Office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) This e-Form is hereby registered Digital signature of the authorising officer DSC BOX Date of signing (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 company Form No. AOC-4 CFS NBFC (Ind AS) Form language Form for filing consolidated financial statements and other documents with the Registrar · English Hindi [Pursuant to section 137 of the Companies Act, 2013 and sub-rule....
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....manager, secretary, CEO, CFO, Interim Resolution Professional (IRP), Resolution Professional (RP) or Liquidator, of the company who have signed the consolidated financial statements Provide Director Identification number (DIN) in case of director, Managing Director and Income -tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO, IRP, RP, liquidator DIN or Income-tax PAN Name Designation Date of signing of consolidated financial statements (DD/MM/YYYY) 7 (a) *Date of Board of directors' meeting in which boards' report referred under section 134 was approved (DD/MM/YYYY) (b) Details of director(s), IRP, RP, Liquidator who have signed the Boards' report DIN/PAN Name Designation Date of signing of Boards' Report (DD/MM/YYYY) 8 *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY) Auditor Details 9 (a) *SRN of Form ADT-1 *Number of Auditors 179 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (a) *Income-tax PAN of auditor or auditor's fir....
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....of micro enterprises and small enterprises (ii) total 181 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 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 (2) Non-Financial Liabilities (a) Current tax liabilities (Net) (b) Provisions (c) Deferred Tax Liabilities (Net) (d) Other non- financial liabilities (3) EQUITY (a) Equity Share Capital (b) Other Equity Total equity attributable to owners of parent Non- controlling Interest Total Equity TOTAL LIABILITIES AND EQUITY 0.00 0.00 0.00 182 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] II Break-up of figures in Balance sheet (Amount in Rupe....
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.... translating the financial statements of a foreign operation (12) Comprehensive Other items of Other Income (13) II Reserves and Surplus Share application money pending allotment (1) Equity component of compound financial instruments (2) Statutory Reserves (3) Capital reserves (4) Securities premium (5) Other Reserves (6) Retained Earnings (7) Balance at the beginning of the (Previous reporting period) (in Rs.) (DD/MM/YYYY) 184 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Changes in accounting 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 reporting period) (in Rs.) (DD/MM/YYYY) Debt instruments through Other Comprehensive Income Equity instruments through Other Comprehensive Income (9) Effective portion of Cash Flow Hedges (10) Revaluation Surplus (11) Exchange differences on translating the financial statements of a foreign operation (12) Other items of Other Comprehensive Income (13) Money received agains....
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....equipment (ii) Secured by intangible assets (iii) Covered by Bank/ Government Guarantees (iv) Unsecured (6) Total (B) - Gross (7) Less: Impairment loss allowance (8) Total (B) - Net (9) Total (C)(I) Loans in India - Gross (10) Less: Impairment loss allowance (11) Total (C)(I) - Net (12) Total (C)(II) Loans outside India - Gross (13) Less: Impairment loss allowance (14) Total (C)(II) - Net (15) Total (C)(I) and (C)(II) E Investments Investments Current reporting period Previous reporting period Reason for change in pre-filled figures of previous reporting period (1) Mutual funds (2) Government Securities (3) Other approved securities 187 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (4) Debt securities (5) Equity instruments (6) Subsidiaries (7) Joint Ventures (8) Others (9) Total - Gross (A) (i) Investments outside India (ii) Investments in India (10) Total (B) (11) Total (A) to tally with (B) (12) Less: Allowance for Impairment loss (C) (13) Total ....
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....its matured and claimed but not paid during the reporting period 11 Deposits matured and claimed but not paid 12 Deposits matured, but not claimed 13 Unclaimed matured debentures 14 Debentures claimed but not paid 15 Interest on deposits accrued and due but not paid 16 Unpaid dividend 17 Investment in subsidiary companies 18 Investment in government companies 19 Capital reserve 20 Investment in Associates 21 Investment in Joint Ventures 22 Goodwill on consolidation 189 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 23 Amount due for transfer to Investor Education and Protection Fund (IEPF) 24 Inter-corporate deposits 25 Gross value of transaction as per Ind AS- 24 (if applicable) 26 Capital subsidies or grants received from government authorities 27 Calls unpaid by directors 28 Calls unpaid by others 29 Forfeited shares (amount originally paid-up) 30 Forfeited shares reissued 31 Borrowing from foreign institutional agencies 32 Borrowing from foreign companies 33 Inter-co....
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.... (viii) Changes in Inventories of finished goods, stock- in-trade and work-in- progress (ix) Employee Benefits Expenses (x) Depreciation, amortization and impairment (xi) Other expenses (IV) Total expenses (IV) 0.00 0.00 (V) Profit/ (loss) before exceptional items and tax (III-IV) 0.00 0.00 (VI) Exceptional items (VII) Profit/ (loss) before tax (V-VI) 0.00 0.00 (VIII) Tax Expense (1) Current tax (2) Deferred tax (IX) Profit/(Loss) for the period from continuing operations (VII-VIII) 0.00 0.00 (X) Profit /(Loss) from discontinued operations (XI) Tax expense of (IX) (X) (XI) 191 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण discontinued operations (XII) Profit/ (Loss) from discontinued operations (After tax) (X-XI) 0.00 0.00 (XIII) Profit /(Loss) for the period (IX+XII) 0.00 0.00 (i)Profit or loss, attributable to owners of parent (ii)Profit or loss, attributable to non- controlling interests Total Profit or loss, attributable for the Period 0.00 0.00 (XI....
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....supplementary or test audit under section 143 SEGMENT IV MISCELLANEOUS No Yes 1 *Whether the Secretarial Audit is applicable Yes No 2 Whether secretarial audit report has been qualified or has any observation or other remarks 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor 193 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor's firm (h) Date of signing secretarial audit report (DD/MM/YYYY) Attachments (a) *Consolidated financial statements duly authenticated as per section 134 (including Board's report, ....
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....information material to this form has been suppressed. I further certify that: 1 The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; 2 All the required attachments have been completely and legibly attached to this form; 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. * To be digitally signed by DSC BOX C Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Fellow Associate Membership number Certificate of practice number Submit Save Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. 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....
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....rsuance of sub-rule (3) of Rule 8 of Companies (CSR Policy) Rules, 2014, if applicable Not applicable )Yes No (ii) If Yes, whether the same has been disclosed in the Board Report (iii) Provide web-link if any Yes C No (d)(i) *Whether any amount is available for set off in pursuance of sub-rule (3) of Rule 7 of Companies (CSR Policy) Rules, 2014 (ii) If yes, provide details: S. no. Financial Year Amount available for set-off (in INR) Amount set-off in the financial year, if any (in INR) Balance Amount (in INR) 1 FY-1 (Financial Year End Date) (DD/MM/YYYY) 2 FY-2 (Financial Year End Date) (DD/MM/YYYY) 3 FY-3 (Financial Year End Date) (DD/MM/YYYY) Total Net profit details C Yes 5(a) Whether the company has completed the period of three financial years since its incorporation No (b) If no, then provide the number of financial years completed since incorporation (2/1) (c) Net Profit & other details for the preceding financial years: 197 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधार....
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....R Account for the Financial Year as per Section 135(6) (before adjustments) (h) Amount to be transferred to Fund specified in Schedule VII for the Financial Year (if total unspent for the Financial Year is greater than unspent for Ongoing projects) [Amount unspent - unspent for ongoing projects] Unspent CSR amount 8 Details of transfer of Unspent CSR amount for the financial year: (a) Transfer to Unspent CSR account as per Section 135(6) Amount to be Amount actually transferred to Unspent CSR account Date of Transfer Deficiency, if any transferred to Unspent CSR account (DD/MM/YYYY) (b) Transfer to Fund specified in Schedule VII as per second proviso to Section 135(5) for the Financial Year: Amount to be transferred to Fund specified in Schedule VII Amount actually transferred to Fund specified in Schedule VII Date of Transfer (DD/MM/YYYY) Deficiency, if any Reason for failure 9 Specify the reason(s) if the company has failed to spend two per cent of the average net profit as per section 135(5): [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 199 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : à¤....
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....he project Project duration (in months) Amount spent in the Financial Year (in INR) Mode of Implementation Direct (Yes/No) Mode of Implementation Through Implementing Agency - State District CSR Registration No Name 1 2 3 4 5 Total XX Mode of Implementation Through Implementing Agency Mode of Implementation Direct (Yes/No) Item from the list of activities in schedule VII XX (iv) Details of amount spent against new other than ongoing projects in the financial year: Number of other than Ongoing Projects 1 2 3 4 5 6 7 8 9 S. No. Financial year to which the new project pertains (FY-1 (Financial Year end date) FY-2 (Financial Year end date FY-3 (Financial Year end date)) Item from the list of activities in schedule VII Name of the Project Local Area Location of the project Amount spent in the Financial Year (in INR) Mode of Implementation Direct (Yes/No) Mode of Implementation - Through Implementing Agency State District CSR Registration No Name 1 2 3 Total XX Item from the list of activities in schedule VII State XX Unspent Amount of FY 2014-15 to 2019-20 C No ....
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....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. II. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by DSC BOX *Designation (Director/ Interim Resolution Professional (IRP)/ Liquidator/ Resolution Professional (RP) *Director identification number of the director or PAN of the Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator Submit Save Generate Project ID Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. This eform has been taken on file maintained by the Registrar of Companies through electronic mode on the basis of statement of correctness given by the authorized person. For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) Extract of Board Report Form language [Pursuant to Sect....
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....s of the Board O Yes (a) *Whether Company is an OPC or Small Company as at the FY end date No (b) BOARD MEETINGS (i) *Number of meetings held S. No. Date of meeting (DD/MM/YYYY) Total Number of directors as on the date of meeting Attendance Number of directors attended % of attendance 1 2 (c) COMMITTEE MEETINGS (i) Number of meetings held S. No. Type of meeting Date of meeting (DD/MM/YYYY) Total Number of Members as on the date of meeting Attendance Number of members attended % of attendance 1 2 Important disclosures 3 *Directors' Responsibility Statement 4*State the details in respect of frauds reported by auditors under sub-section (12) of section 143 other than those which are reportable to the Central Government 5 Disclosure of statement on declaration given by Independent Directors under section 149(6) 6 Disclosure for Companies covered under section 178(1) on Directors appointment and remuneration including other matters provided under section 178(3) Audit Remarks Explanations / comments on qualification, reservation or adverse remark or disclaimer made by the auditor and company secretary in the audit report....
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.... state of company's affairs 12 Disclosure relating to amounts if any which is proposed to carry to any reserves (a) Brief description (b) Amount (in INR) 13 Disclosures relating to amount recommended to be paid as dividend (a) Brief description (b) Amount (in INR) 14 *Details of material changes and commitment occurred during the period between the end of FY and the date of report, affecting financial position of company 15 *Disclosure of statement on development and implementation of risk management policy CSR details 16 Details on policy development and implementation by company on corporate social responsibility initiatives taken during year C Yes (a)(i) *Whether CSR is applicable as per section 135 No (ii) Turnover (in Rs.) (iii) Net worth (in Rs.) (b) Net profits for last three financial years Financial year ended Profit before tax (In Rs.) Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.) 206 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 17 Average net profit of the company for last three financial years (as defined in Explanation to sub-s....
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....•à¤¾ राजपतà¥à¤° : असाधारण (e ) Disclosure as per rule 8(5) of Companies Accounts Rules 2014 (i) *Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies during year (ii) Statement regarding opinion of the Board with regard to integrity, expertise and experience (including the proficiency) of the independent directors appointed during the year (iii) The details in respect of adequacy of internal financial controls with reference to the Financial Statements. (iv) A disclosure, as to whether maintenance of cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013, is required by the Company and accordingly such accounts and records are made and maintained. (v) The details of application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year along with their status as at the end of the financial year (vi) The details of difference between amount of the valuation done at the time of one time settlement and the valuation done whil....
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....ule to which it pertains (iv) Brief description of the matter Attachments Choose Remove Download Choose Remove Download Choose Remove Download Choose Remove Download (a) Company CSR policy as per sub-section (4) of section 135 Max 2 MB (b) Details of other entity(s) Max 2 MB (c) Details of remaining CSR activities Max 2 MB Max 2 MB (d) Optional attachment(s) - if any Declaration I am authorised by the Board of Directors of the Company vide resolution no* Dated* to sign this is 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: 1 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. 209 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधà¤....
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....verse remark or disclaimer S. No. Type of remark Auditor's comments based on the remark I II Management responsibility 3 *Responsibilities of Management and Those Charged with Governance for the Financial Statements Auditor responsibility 4 *Auditor's Responsibilities for the Audit of the Standalone Financial Statements Other details 5 (a) State other matters as per Rule 11 of Companies (Audit and Auditors) Rules, 2014. 5 (b) State any other matters , if any 6 (a) *Report on Other Legal and Regulatory requirements 6 (b) *Whether companies auditors report order(CARO) is applicable on company Yes No (c) Auditors' comment on the items specified under Companies (Auditors' Report) Order (CARO) Particulars Auditor's comments on the report Details on the comments provided Property Plant and Equipment and Intangible Assets Inventories Loans given by the company Loan to Directors and Investment by the 211 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Company Acceptance of Public ....
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.... Management responsibility 3 *Responsibilities of Management and Those Charged with Governance for the Financial Statements 213 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Auditor responsibility 4 *Auditor's Responsibilities for the Audit of the Standalone Financial Statements Other details 5 State any other matters, if any 6 (a) *Report on Other Legal and Regulatory requirements (b) *Reporting on the Internal Financial Controls 7. * Whether there have been any qualifications or adverse remarks by the respective auditors in the Companies (Auditor's Report) Order (CARO) reports of the companies included in the consolidated financial statements, if yes, indicate the details of the companies and the paragraph numbers of the CARO report containing the qualifications or adverse remarks. Not applicable No Yes if Yes, indicate the details of the companies and the paragraph numbers of the CARO report containing the qualifications or adverse remarks. Number of companies for which observation is made by....