LatestCorporate Compliance 20 October 2026
ROC AOC-4 Filing Deadline After Sep 30 AGM
Companies that schedule their annual general meeting on September 30, 2026 face a strict AOC-4 filing deadline that starts the day after the AGM. The ROC requires the AOC-4 return to be lodged within 30 days, covering balance sheet, profit-and-loss, cash flow, and directors’ report, with penalties imposed for any delay. A detailed compliance checklist is available in the ROC Annual Filing Guide for FY 2025-26.
Key filing deadline: Companies holding their AGM on 30 Sept 2026 must submit AOC-4 within 30 days of the AGM date.
- Deadline counts from the actual AGM, not the calendar year‑end.
- Checklist includes balance sheet, profit & loss, cash flow, and directors' report.
- Late filing attracts penalties and possible legal action.
For the full compliance guide, see the ROC Annual Filing Guide FY 2025‑26.
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