The Ministry of Corporate Affairs(MCA) on 10th Feburary 2020 has updated in its news column that the Form AOC-4 NBFC (Ind AS) shall be available for filing as eForm which shall be in force from 11th February 2020.
MCA in its earlier notification dated 31st January 2020 has inserted the following sub-rule(1) after Rule 12 of Companies (Accounts) Rules, 2014:
“Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).”
Source: Ministry of Corporate Affairs.
