Every company incorporated in India has to file the financial statement with the registrar of companies within 30 days after conducting its annual general meeting.
Normally 30 days from the last date when the AGM should have been held would be 30th October. But as the days are counted inclusively so the last date without late fee will be 29th day of October. This means Form AOC 4 should be filed latest by the October 29th of the relevant Assessment year.
In case of delay in filing the balance sheet/financial statement the following fees is applicable:
Delay beyond the last dates (i.e. within thirty days of the date of annual general meeting) to file AOC-4
INR 100 per day
INR 1000 for every day of default subject to