AOC-4ROC Filing
Annual Financial Statements
(AOC-4)
Definition
The filing of your company's balance sheet, profit & loss account, and cash flow statement with the Registrar of Companies every year. Must be certified by your statutory auditor and filed within 30 days of your AGM.
Why founders care
Penalty is ₹1,000 per day with no cap — one of the most expensive ROC penalties. Missing this two years in a row can lead to company strike-off.
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