Electronic Filing Revolution: Companies Must Submit Comprehensive E-Forms with Detailed Financial Disclosures and Compliance Statements

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The MCA issued the Companies (Accounts) Second Amendment Rules, 2025, effective 14 July 2025, introducing significant modifications to corporate reporting requirements. Key amendments include mandating electronic forms (e-Forms) for AOC-1, AOC-2, and other financial reporting documents, requiring detailed disclosures on sexual harassment complaints, and implementing a new compliance statement for Maternity Benefit Act provisions. Companies must now file comprehensive electronic forms with specific attachments, including signed financial statements in PDF format, enhancing transparency and standardizing corporate financial reporting mechanisms across different organizational structures.....