MCA Mandates E-Filing of AOC-1 & AOC-2

Notification No. G.S.R. 357(E) Dated 30/05/2025

The Ministry of Corporate Affairs (MCA) has notified the Companies (Accounts) Amendment Rules, 2025, introducing significant changes to compliance reporting and statutory disclosures under the Companies Act, 2013. These amendments shall come into effect from 14th July 2025.

1. Electronic Filing of Forms AOC-1 and AOC-2

As part of the digital compliance initiative, Form AOC-1 (relating to the statement of salient features of financial statements of subsidiaries) and Form AOC-2 (relating to particulars of contracts/arrangements with related parties) are now required to be filed in electronic form. This move aims to streamline submissions and enhance transparency through digitised records.

2. Mandatory Disclosures on Sexual Harassment Cases

Companies are now mandatorily required to disclose in the Board’s Report:

• Number of complaints related to sexual harassment received during the financial year
• Number of complaints disposed of during the year
• Number of complaints pending for more than 90 days

This amendment is aligned with the objectives of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, ensuring greater accountability and workplace safety.

3. Compliance Statement on Maternity Benefit Act

In addition to the above, companies must now include a statement of compliance with the Maternity Benefit Act, 1961 in their Board’s Report. This includes adherence to provisions related to maternity leave, benefits, and workplace support for women employees.

4. Effective Date of Amendment

The aforementioned changes shall be effective from 14th July 2025, and companies are advised to ensure necessary systems and documentation are in place to comply with the revised requirements in their upcoming Board Reports and filings.

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