MCA form for filing audited financial statements annually.
AOC-4 must be filed within 30 days of the AGM. Attaches the audited P&L, balance sheet, board report, and audit report. Late filing penalty: ₹100/day, uncapped. AOC-4 XBRL is mandatory if paid-up capital ≥ ₹5 cr or turnover ≥ ₹100 cr.
Every active Pvt Ltd, Public Ltd, OPC. LLPs file Form 8 instead.