MCA Extension Alert: You Have Until January 31, 2026, to File AOC-4 Without Penalties.

The Ministry of Corporate Affairs (MCA) has recently issued a circular extending the deadline for filing the AOC-4 form for the financial year 2024–25. This extension gives companies a final opportunity to submit their annual financial statements without incurring penalties. The new deadline is January 31, 2026. Missing this deadline means facing a penalty of ₹100 per day, which can quickly add up. This blog post explains the details of this extension, why it matters, and how companies can take advantage of this last chance.

MCA office building representing the AOC-4 filing deadline extension

What Is AOC-4 and Why Is It Important?

AOC-4 is a mandatory form filed by companies registered in India to submit their financial statements to the MCA. It includes the balance sheet, profit and loss account, and other financial details for the relevant financial year. Filing AOC-4 on time is crucial because:

• It ensures compliance with the Companies Act, 2013.

• It maintains the company’s good standing with regulatory authorities.

• It provides transparency to shareholders, investors, and other stakeholders.

• It avoids penalties and legal complications.

  
  

Failure to file AOC-4 within the prescribed time frame results in a penalty of ₹100 per day, which can accumulate to a significant amount if delayed for months.

Details of the MCA Circular and Extension

The MCA circular extends the deadline for filing AOC-4 for the financial year 2024–25 to January 31, 2026. This extension is a one-time grace period aimed at helping companies avoid penalties due to delays caused by various operational or administrative challenges.

Key points of the circular include:

• The extension applies only to the AOC-4 filing for FY 2024–25.

• Companies must file by January 31, 2026, to avoid the ₹100/day penalty.

• No further extensions are expected beyond this date.

• The penalty will apply strictly after the deadline.

  
  

This extension is a last-chance window for companies that have not yet filed or are struggling to complete their filings on time.

Who Should Take Immediate Action?

This extension is relevant for all companies registered under the Companies Act, 2013, including:

• Private limited companies

• Public limited companies

• One-person companies (OPCs)

• Small companies and startups

  
  

Companies that have missed previous deadlines or are facing difficulties in preparing financial statements should prioritize filing before January 31, 2026. Waiting beyond this date will result in penalties that can affect the company’s financial health and reputation.

How to File AOC-4 Before the Deadline

Filing AOC-4 involves submitting the financial statements and related documents through the MCA portal. Here are practical steps to ensure timely filing:

1. Prepare Financial Statements

   Work with your accountant or auditor to finalize the balance sheet, profit and loss account, and other required documents for FY 2024–25.

   
   

2. Get Board Approval

   The financial statements must be approved by the company’s board of directors in a board meeting.

   
   

1. Audit and Certification

   If applicable, get the financial statements audited and certified by a qualified auditor.

   
   

2. Access MCA Portal

   Log in to the MCA website using your company’s credentials.

   
   

1. Fill and Upload AOC-4 Form

   Complete the AOC-4 form online and upload the signed financial statements and auditor’s report.

   
   

2. Pay Filing Fees

   Pay the prescribed filing fees to complete the submission.

   
   

1. Obtain Acknowledgment

   After successful submission, download the acknowledgment receipt for your records.

   
   

Companies should start this process early to avoid last-minute issues such as technical glitches or incomplete documentation.

Consequences of Missing the January 31, 2026 Deadline

Failing to file AOC-4 by the extended deadline will lead to:

• A penalty of ₹100 per day from February 1, 2026, until the date of filing.

• Possible legal actions under the Companies Act.

• Negative impact on the company’s credit rating and reputation.

• Difficulty in obtaining loans or investments due to non-compliance.

  
  

For example, if a company delays filing by 30 days after the deadline, it will incur a penalty of ₹3,000. For longer delays, the penalty can become a significant financial burden.

Tips to Avoid Penalties and Stay Compliant

To make the most of this extension and avoid penalties, companies should:

• Start early: Don’t wait until the last week of January 2026 to file.

• Maintain proper records: Keep financial documents organized throughout the year.

• Consult professionals: Engage accountants or company secretaries for accurate filings.

• Use MCA help resources: The MCA website offers guides and FAQs to assist with filing.

• Monitor deadlines: Set reminders for important compliance dates.

  
  

What This Extension Means for Companies

This extension reflects the MCA’s understanding of the challenges companies face in meeting compliance deadlines. It offers a valuable opportunity to:

• Correct any previous delays without penalty.

• Ensure financial transparency and regulatory compliance.

• Avoid unnecessary financial strain from penalties.

  
  

Companies that take advantage of this extension will maintain their good standing and avoid complications that arise from late filings.