Pursuant to Notification No. G.S.R. 357(E) dated 30th May, 2025, the Ministry of Corporate Affairs has substituted Form No. AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4-NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), CSR-2, Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated) under the Companies (Accounts) Second Amendment Rules, 2025.
🗓 The revised form will be effective from 14th July 2025.
source: https://x.com/mca21india/status/1932840518158864825?s=46
