Filing of financial statements and fees to be paid thereon

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..... 1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).] 3[(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report .....

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..... -NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.] 8[Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately 9[on or before 31st March, 2025] after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specif .....

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..... (1) of section 137 and in the second proviso to the said sub-section and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014. *********** NOTES:- 1. Substituted vide F. No.1/19/2013-CL-V-Part - Dated 4-9-2015 before it was read as, "(1) Every company shall file the financial statements with Registrar together with Form .....

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