Rules 10 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 10 prescribes the form for the statement of salient features of the financial statements, rule 11 says how financial statements may be circulated electronically, and rule 12 requires filing with the Registrar in AOC-4 and its variants, the CSR-2 report, XBRL filing for notified companies and, from 14 July 2025, three extract e-forms with a signed PDF alongside XBRL forms. This article states the rules as amended up to G.S.R. 357(E) dated 30 May 2025 (in force 14 July 2025) per the MCA e-book, with new rule 12(1C) applied from that notification. Later amendments should be checked. Small companies and OPCs can have the filing handled through our annual filing service for small companies and OPCs.
Every company files its financial statements with the Registrar in Form AOC-4, and consolidated statements in AOC-4 CFS; an NBFC required to comply with Ind AS uses AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) (rule 12(1) and (1A)). From 14 July 2025, every company must also file the e-Forms Extract of Board Report and Extract of Auditor's Report (Standalone and, where applicable, Consolidated) along with the AOC-4 form, and attach a signed, authenticated PDF of the financial statements to XBRL forms (rule 12(1C)). Fees are as specified in the Registration Offices and Fees Rules (rule 12(3)).
Rule 10: statement of salient features (AOC-3)
The statement containing the features of the documents referred to in the first proviso to section 136(1) is in Form AOC-3. A proviso says companies required to comply with the Companies (Indian Accounting Standards) Rules, 2015 forward their statement in Form AOC-3A. The section is explained in Section 136: Circulation of Financial Statements.
Rule 11: circulation in certain cases
For all listed companies, and public companies with a net worth of more than one crore rupees and turnover of more than ten crore rupees, the financial statements may be sent:
- (a) by electronic mode to members holding shares in dematerialised form whose e-mail IDs are registered with the depository for communication;
- (b) where the shareholding is not in dematerialised form, to members who have positively consented in writing to receive them by electronic mode; and
- (c) by despatch of physical copies through any recognised mode of delivery specified under section 20 of the Act, in all other cases.
Rule 12: filing with the Registrar
| Sub-rule | Requirement |
|---|---|
| 12(1) | Every company files the financial statements with the Registrar with Form AOC-4 and the consolidated financial statements, if any, with Form AOC-4 CFS |
| 12(1A) | Every NBFC required to comply with Ind AS files the financial statements with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS) |
| 12(1B) | Every company covered by section 135(1) furnishes a report on Corporate Social Responsibility in Form CSR-2 for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4, AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be |
| 12(1C) | Inserted by G.S.R. 357(E): see below |
| 12(2) | The class of companies notified by the Central Government from time to time must file their financial statement in XBRL format; the Central Government may specify the manner. The Explanation defines "Extensible Business Reporting Language" as a standardised language for communication in electronic form to express, report or file financial information by companies under the rule |
| 12(3) | The fees or additional fees under section 137(1), its second proviso and section 137(2) are as specified in the Companies (Registration Offices and Fees) Rules, 2014 |
The CSR-2 provisos: dates that have passed
Rule 12(1B) carries provisos that allowed CSR-2 to be filed separately, after AOC-4, for certain years: for 2020-2021 on or before 30 June 2022; for 2021-2022 on or before 31 March 2023; for 2022-2023 on or before 31 March 2024; and for 2023-2024 on or before 30 June 2025. Those dates have passed. For later years, CSR-2 goes as an addendum to the AOC-4 form, as the main text of rule 12(1B) says.
New rule 12(1C): the extract e-forms and the signed PDF
G.S.R. 357(E) of 30 May 2025, in force from 14 July 2025, inserted sub-rule (1C): every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file e-Form Extract of Board Report, Extract of Auditor's Report (Standalone) and Extract of Auditor's Report (Consolidated), as the case may be.
A proviso adds that a copy of signed financial statements, duly authenticated as per section 134 (including the Board's report, auditors' report and other documents), in portable document format, shall also be attached with XBRL forms.
The same notification substituted the forms AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and CSR-2 in the Annexure and added the three extract e-forms. The XBRL counterpart of the signed PDF requirement is in Rules 1 to 4 of the XBRL Rules, 2015. What the revised forms ask for is discussed in MGT-7 and AOC-4 Revised in 2025.
Fees
Rule 12(3) does not state any fee. Fees and additional fees for delay are as specified in the Companies (Registration Offices and Fees) Rules, 2014; see filing fees by nominal capital and additional fees for delay. The Act's own provision is in Section 137: Filing of Financial Statements (AOC-4). For a question that often arises, whether unaudited financial statements can be filed, see Can Unaudited Financial Statements Be Filed With the ROC.
Rule 13 has its own article
Rule 13 (companies required to appoint an internal auditor) is not explained here. Read Internal Auditor Applicability Under Rule 13: Tests by Company Type.
A worked example
Delta Foods Private Limited (invented) is not an NBFC and has no consolidated statements. After its annual general meeting it files Form AOC-4 with the Registrar, together with the attachments in portable document format and, from 14 July 2025, the e-Form Extract of Board Report and the e-Form Extract of Auditor's Report (Standalone). Delta is covered by section 135(1), so it also furnishes CSR-2 as an addendum to AOC-4. A sister company, Delta Holdings Limited, is in the notified class that files in XBRL: it files AOC-4 XBRL, the extract e-forms, and attaches a copy of its signed, authenticated financial statements in PDF with the Board's report and auditors' report. Where Delta Holdings has subsidiaries it files AOC-4 CFS as well, together with the Extract of Auditor's Report (Consolidated).
Practical points
- Plan the extract e-forms with the Board's report and auditors' report: they are filed along with AOC-4, not later.
- For XBRL filers, the PDF of the signed, authenticated financial statements goes with the XBRL form.
- Check at each year-end which AOC-4 variant applies: ordinary, CFS, NBFC (Ind AS) or XBRL.
- Dates in the CSR-2 provisos belong to earlier years; use the addendum route now.
- Keep the AOC-3 or AOC-3A statement with the circulation file.
Need help with the AOC-4 filing?
The filing now involves the AOC-4 form, its PDF attachments, the extract e-forms, CSR-2 and, for XBRL companies, a signed PDF. Errors in any of them can send the form back. We can prepare and file the set through our annual filing service for small companies and OPCs, and bring in a larger-company team where the group is bigger. The Board's report that feeds the extract is covered in Rule 8.
Key takeaways
- AOC-4 for financial statements, AOC-4 CFS for consolidated, AOC-4 NBFC (Ind AS) variants for NBFCs under Ind AS.
- CSR-2 goes as an addendum to AOC-4 for companies covered by section 135(1).
- From 14 July 2025, three extract e-forms are filed with the AOC-4 form.
- XBRL forms need a signed, authenticated PDF of the financial statements attached.
- Fees come from the Registration Offices and Fees Rules.
Read next
- Section 137: Filing of Financial Statements (AOC-4)
- MGT-7 and AOC-4 Revised in 2025
- Rules 1 to 4 of the XBRL Rules, 2015
- Can Unaudited Financial Statements Be Filed With the ROC
Disclaimer: Based on the Companies Act, 2013 rules (and the Companies (Auditor's Report) Order, 2020) named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.