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Extension for Filing E-form AOC-4 XBRL (Using IND AS) for the financial year 2016-17

Relaxation of Additional fee and extension of last date for filing of AOC-4 XBRL E-Form using IND AS under the Companies Act, 2013.

In continuation of  the Ministry’s General Circular No. 13/2017 dated 26.10.2017, General Circular No. 01/2018 dated 28.03.2018 and upon consideration of requests received from various stakeholders for extending the last date of filing of AOC-4 XBRL E-Form using IND AS  under the companies Act, 2013, it has been decided to extend the last date for filing of AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for the financial year 2016-17, without additional fee till 31st May, 2018.