MCA Form AOC-4 Filing Due Date for FY 2025-26: Latest Update

Form AOC-4 is an important annual compliance form that companies in India use to file their financial statements with the Ministry of Corporate Affairs (MCA). Companies should track the applicable filing deadline carefully to avoid additional fees and penalties under the Companies Act, 2013.

1. What Is Form AOC-4?

Form AOC-4 is prescribed under Section 137 of the Companies Act, 2013, read with Rule 12(1) of the Companies (Accounts) Rules, 2014. It is used to file a company's financial statements and the required supporting documents with the Registrar of Companies (ROC).

Depending on the company's reporting requirements, the applicable form may be AOC-4, AOC-4 CFS for consolidated financial statements, or another prescribed variant such as AOC-4 XBRL.

2. What Is the Normal Due Date for AOC-4?

Under Section 96 of the Companies Act, 2013, a company other than a One Person Company (OPC) is generally required to hold its Annual General Meeting (AGM) within six months from the end of the financial year. For a financial year ending on 31 March 2026, the normal AGM deadline is 30 September 2026.

Under Section 137, financial statements are generally required to be filed within 30 days of the AGM.

For example:

• Financial year: 2025-26

• Normal AGM deadline: 30 September 2026

• Normal AOC-4 filing deadline, where the AGM is held on 30 September: 30 October 2026

The actual statutory filing deadline is calculated with reference to the date of the AGM, subject to applicable exceptions and relaxations.

3. Latest MCA Update: Extended Due Date for FY 2025-26

The Ministry of Corporate Affairs has issued General Circular No. 05/2026 dated 24 October 2026, providing additional time for specified annual filings for FY 2025-26.

As per the circular:

• Form AOC-4 and its specified variants: Can be filed up to 31 December 2026 without additional fees.

• Forms MGT-7 and MGT-7A: Can be filed up to 31 January 2027 without additional fees.

• AGM deadline: The circular does not extend the statutory deadline for holding the AGM.

These relaxations apply to the financial year 2025-26 and the forms specifically covered by the circular.

Companies should note that the extension relates to filing deadlines and does not excuse non-compliance with AGM requirements.

4. Documents Required for AOC-4 Filing

Before filing Form AOC-4, companies should generally prepare the following, as applicable:

• Financial statements, including the Balance Sheet and Statement of Profit and Loss.

• Cash Flow Statement, where applicable.

• Board's Report.

• Auditor's Report.

• Details of subsidiaries and consolidated financial statements, where applicable.

• Other prescribed documents and attachments required by the applicable form.

The company should ensure that the financial statements have been properly approved and adopted as required under the Companies Act, 2013.

5. Consequences of Delayed Filing

Failure to file financial statements within the applicable statutory timeline may result in additional filing fees and penalties under the Companies Act, 2013. Companies should verify the applicable fee provisions and any current MCA relaxation before submitting overdue forms.

Conclusion

For FY 2025-26, the latest MCA relaxation permits filing Form AOC-4 and its specified variants by 31 December 2026 without additional fees. Businesses should finalise their accounts, complete the AGM formalities within the prescribed timeline, and submit the applicable forms before the relevant deadline.

For expert guidance on this topic, contact your tax professional today.

Sources:

• Ministry of Corporate Affairs, General Circular No. 05/2026 dated 24 October 2026. MCA official website

• Companies Act, 2013, Sections 96 and 137.

• Companies (Accounts) Rules, 2014, Rule 12(1).