MCA Mandates PDF Attachment of Signed Financials with E-form AOC-4 XBRL Filing, Notifies Amendment [Read Notification]

The Ministry of Corporate Affairs ( MCA ) has amended the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. As per the notification issued on June 6, 2025, companies filing their financial statements in e-Form AOC-4 XBRL are now mandated to attach a copy of their duly signed and authenticated financial statements in PDF format along with the XBRL filing.

This amendment, which comes into effect from July 14, 2025, inserts a new sub-rule (1A) to Rule 3. It stipulates that companies must append the signed financials, including the Board’s Report, Auditor’s Report, and other related documents, as required under Section 134 of the Companies Act, 2013. This is in addition to submitting the financial data in XBRL format, ensuring a parallel record of the exact signed versions used for statutory purposes.

The amendment reads as follows:

“In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the said rules), in rule 3, after sub-rule (1), the following sub-rule shall be inserted, namely:—

“(1A) The companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board’s report, auditors’ report and other documents) in PDF format in eForm AOC-4 XBRL.”

Companies and professionals filing AOC-4 XBRL post-July 14, 2025, must prepare to comply with this dual-format requirement to avoid rejection or regulatory action. The updated form and annexure details have also been notified accordingly.

The Annexure-I, for “eForm AOC-4 XBRL” was also substituted.

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