The Ministry of Corporate Affairs(MCA) has issued Companies (Accounts) Amendment Rules, 2020, which mandates that, Non-Banking Financial Companies (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file financial statements with the Registrar with AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).
The new Form AOC-4 NBFC (Ind AS) and Form AOC-4 CFS NBFC (Ind AS) has been notified. However, the same will be placed in the MCA domain in due course.
Click here to read the Amendment.
