MCA Revises AOC-4 XBRL; CSR Disclosure & Signed Financials Now Mandatory

Notification No. G.S.R 371(E); Dated: 06.06.2025

The Ministry of Corporate Affairs (MCA) has issued the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025, bringing significant updates to the e-filing requirements for companies.

1. Substitution of Form AOC-4 XBRL

As part of the amendment, the MCA has substituted the existing Form AOC-4 XBRL with a new and updated version. This revised form is aimed at improving the transparency, compliance, and consistency of financial reporting by companies using the XBRL format.

2. New Disclosure Requirement on CSR

One of the key updates in the revised Form AOC-4 XBRL is the mandatory disclosure on Corporate Social Responsibility (CSR) Reporting. Companies will now be required to furnish details regarding their CSR activities in a structured manner, aligning with the reporting obligations under Section 135 of the Companies Act, 2013.

3. Mandatory Attachment of Signed Financial Statements

To enhance the authenticity and accuracy of financial submissions, the amendment rules now require companies to attach a copy of their signed financial statements, duly authenticated and submitted in PDF format, along with the e-Form AOC-4 XBRL. This provision ensures that the data filed digitally is verifiable and corresponds to the physical records.

4. Effective Date of Implementation

The above changes will come into effect from July 14, 2025. Companies are advised to prepare in advance for compliance with the revised filing format and documentation requirements to avoid any last-minute challenges or delays.

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