AOC-4

Every company files AOC-4 once a year, even with no revenue. It carries the balance sheet, profit and loss account, notes, the auditor's report and the board's report, all signed with a director's DSC and, for most companies, certified by a practising professional. The due date is 30 days after the AGM, so 29 October for a company holding its AGM on 30 September; an OPC, which has no AGM, files within 180 days of the year end. Late filing costs ₹100 per day with no upper cap, and persistent default can disqualify directors. Small companies and OPCs use the same form with lighter disclosures. In practice AOC-4 is the second half of a pair with MGT-7A, and both depend on the audit being finished in time.