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Only Form CSR-2 (if applicable) is required to be filed as a linked form.
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No requirement to attach the following:
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Extract of Board’s Report
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The Extract of Auditor’s Report (Standalone)
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AOC-1 / AOC-2 / AOC-4 CFS / Auditor’s Consolidated Report
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Applicable only for filings via MCA V3 portal.
New Filing Requirements for AOC-4, MGT-7, and MGT-7A (Effective July 14, 2025):
Photographic Proof of Registered Office: Companies must submit three types of photos:
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Exterior View with visible building/society name
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Interior Office View showing at least one director
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Display Board Photo showing:
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Company Name
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CIN
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Contact Details
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Website (if available)
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Display Board Requirements (as per Section 12, Companies Act, 2013): Information must be displayed in English and local/regional language (e.g., Hindi, Gujarati, etc.)
Director Identification: The director present in the photograph must digitally sign the forms using their valid DSC mapped in the MCA database.
Mandatory Annexures: Forms must include:
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Extracts of Board Report & Auditor’s Report
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Shareholding patterns
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MGT-7/MGT-7A linked Excel templates
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Details of meetings and resolutions (as applicable)
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Mandatory Linked Forms:
All companies filing Form AOC-4 or AOC-4 NBFC (Ind AS) must now submit the following:
Extract of Board’s Report
Extract of Auditor’s Report (Standalone)
Additional Linked Forms (wherever applicable):
Form AOC-1
MCA Form AOC-2
Form CSR-2
MCA Form AOC-4 CFS / AOC-4 CFS NBFC (Ind AS)
Extract of Auditor’s Report (Consolidated)
Purpose Behind the Update:
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Ensure registered office address authenticity
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Prevent shell/fake company registrations
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Increase director accountability
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Promote transparency in ROC filings
Compliance Checklist for Companies:
✅ Prepare clear photographs of the registered office
✅ Ensure the director is present and identifiable in at least one photo
✅ Validate and map the director’s DSC on MCA
✅ Update office signage as per legal requirements
✅ Match office address with MCA records
✅ Prepare all annexures in prescribed formats (Excel/PDF)
Forms AOC-4 CFS / AOC-4 CFS NBFC (Ind AS) and Extract of Auditor’s Report (Consolidated) can only be filed independently if the original AOC-4 was filed in MCA V2.
Important Notes: No GPS metadata requirement has been officially notified. Non-compliance may lead to rejection, penalties, or delays in filings. & Start preparations early to meet filing deadlines without hassle.