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Filing of AOC-4 within a due date saves you from a heavy penalty.

Filing of AOC-4 within a due date saves you from a heavy penalty.

If you are a delay in filing AOC-4 in time, You will end up by paying late fee and penalty.

The penalty is not only for the company. 

For the default in filing, key managerial persons also could push into imprisonment. There could be the huge penalty too.

It has to file within 30 days of its annual general meeting(AGM).

What is the due date for filing AOC-4?

The company has to conduct its AGM within 6 months from the end of the financial year And there should not be 15th months gap between two AGM. So the due date for the AGM is 30th September. 

There is only 30 days left to lapse this date.

So don’t be late to file it.

Otherwise, The company has to pay additional fees along with heavy penalty.

In case of not holding of AGM, it has to file statement of reasons of not holding AGM.

It has to file with a company registered within 30 days from the last date at which the company should hold the AGM. 


What would be the consequences of delay in filing?

If the company delay in filing, it can submit its AOC-4 paying additional fees.

Fees for delay in filling is as follows.

Total number of days delayed      Additional fee for late filing

For the first 30 days             2 times of normal fee applicable

For 30 to 60 days              4 times of normal fees applicable

For 60 to 90 days               6 times of normal fees applicable

For 90 days to 180 days         10 times of normal fees applicable

 For more than 180 days         12 times of normal filing applicable


Besides this, if the company fails to file within a due date, it has to pay penalty along with additional fees as follows.

Company: Non-filing or delay in filing would result in a penalty of rupees one hundred per day. And it could be up to Rs.10 lacs.

Key managerial person in default: key managerial persons of the company would liable for the non-filing.

  • They would be liable for the penalty of 1-5 lacs or
  • The imprisonment of up to six months.

So file your AOC in time. It will save your time, money and legal jargons.

Thank You

If you have any queries, please feel free to comment.