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AOC-4 XBRL – For Companies Crossing Thresholds

Who Files This?

Companies that meet specific thresholds prescribed by the MCA must file their annual financial statements in AOC-4 XBRL format. This ensures data is reported in machine-readable XBRL tags, enabling structured analysis by regulators.

Applicability Criteria (XBRL AOC-4)

You must file in XBRL format if your company falls under any of these categories:

  • All Listed Companies and their Indian subsidiaries.

  • Companies with paid-up share capital of ₹5 crore or more.

  • Companies with turnover of ₹100 crore or more.

  • Companies that are required to prepare their financial statements in accordance with Indian Accounting Standards (Ind-AS), regardless of size.

(Exemptions: NBFCs, Housing Finance Companies, and Companies engaged in Banking & Insurance are exempt unless specifically notified by MCA.)

Why It Matters

XBRL filing promotes accuracy, comparability, and transparency in financial reporting. It enables the ROC, SEBI, and other regulators to quickly analyze company data, ensuring stronger compliance monitoring.

Process of Filing

  1. Convert audited financial statements into XBRL format using MCA-compliant software tools.

  2. Apply correct taxonomy and tagging (C&I, Ind-AS taxonomy as applicable).

  3. Prepare Board’s Report and Auditor’s Report in required format.

  4. File AOC-4 XBRL through the MCA portal.

  5. Authenticate using DSC of a Director and certification by a practicing professional (CA/CS/CMA).

Documents Required

  • Audited Financial Statements (Balance Sheet, P&L, Notes, Cash Flow, etc.) in XBRL format.

  • Board’s Report.

  • Auditor’s Report.

  • CSR Report (if applicable).

  • Contracts/agreements falling under Section 186, MGT-9 extract (for older years), or other relevant attachments.

Due Date

  • 30 days from the conclusion of the AGM.

  • If AGM not held, within 30 days from the due date of AGM.

Penalty for Delay

  • Penalty of ₹100 per day of delay with no upper ceiling.

  • Additional liability may arise for officers in default under the Companies Act, 2013.

How Law to Corporate (LTC) Helps

Our XBRL experts ensure:

  • Accurate mapping of taxonomy (C&I or Ind-AS, as applicable).

  • Validation and review of financials before filing.

  • Error-free conversion of financial statements into MCA-compliant XBRL.

  • Timely submission to avoid heavy penalties.

  • End-to-end compliance support to keep your company safe from scrutiny.