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ROC Kolkata Penalises Company for Filing AOC-4 Instead of AOC-4 XBRL
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ROC Kolkatacorporate

ROC Kolkata Penalises Company for Filing AOC-4 Instead of AOC-4 XBRL

July 20, 2026

ROC Kolkata penalises a company and its director for incorrectly filing AOC-4 instead of the required AOC-4 XBRL format.

ROC Kolkata on Incorrect AOC-4 Filing Format

ROC Kolkata has penalized a company and its certifying director with ₹10,000 each for filing AOC-4 in the wrong format, specifically instead of AOC-4 XBRL, in breach of Rule 8(3) and Section 450 of the Companies Act.

This decision underscores the significance of adhering to the prescribed formats for corporate filings, which is crucial for transparency and compliance in a digital reporting landscape.

Companies and their directors must ensure they are well-informed about prevailing filing formats and comply accordingly to avoid financial penalties and maintain regulatory standing.

Citations

  • ROC Kolkata (2026)
Source:ROC Kolkata
Practice Areas:corporate

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