January 31, 2020
Summary of the circular issued by MCA on 30/01/2020
1. Extension of due date to March 31, 2020 for filing AOC- 4 (Ind AS) and AOC-4 CFS (Ind AS) by NBFCs for FY 2018-19
MCA has extended the due date to March 31, 2020 for filing forms AOC-4 (Ind AS) and AOC-4 CFS (Ind AS) for the financial year 2018-19 by eligible NBFCs as referred to in Companies (Indian Accounting Standards (Ind AS)) Rules, 2015, without any additional fee. These forms are likely to be available in the MCA website on 31/01/2020 and 17/02/2020 respectively.
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