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Compliance Format

Form AOC-2 (Related Party Transactions)

The prescribed Form AOC-2 for disclosing particulars of contracts or arrangements with related parties under Section 188, annexed to the Board’s Report.

FORM No. AOC-2

Pursuant to Section 134(3)(h) of the Companies Act, 2013 and Rule 8(2) of the Companies (Accounts) Rules, 2014 — disclosure of particulars of contracts/arrangements under Section 188(1)

Name of the Company (CIN)[Company Name] ([CIN])
Financial Year[YYYY-YY]

1. Details of contracts or arrangements or transactions NOT at arm’s length basis:

(a) Name of related party & nature of relationship[Name / Relationship]
(b) Nature of contracts/arrangements/transactions[Nature]
(c) Duration[Period]
(d) Salient terms including value, if any[Terms / ₹ Value]
(e) Justification for entering into such transactions[Justification]
(f) Date(s) of approval by the Board[DD/MM/YYYY]
(g) Amount paid as advances, if any[₹ / Nil]
(h) Date on which special resolution passed in general meeting u/s 188(1)[DD/MM/YYYY / NA]

2. Details of material contracts or arrangements or transactions AT arm’s length basis:

(a) Name of related party & nature of relationship[Name / Relationship]
(b) Nature of contracts/arrangements/transactions[Nature]
(c) Duration[Period]
(d) Salient terms including value, if any[Terms / ₹ Value]
(e) Date(s) of approval by the Board, if any[DD/MM/YYYY]
(f) Amount paid as advances, if any[₹ / Nil]

For and on behalf of the Board
____________________
[Name], Director (DIN [____])
Place: [City]   Date: [DD/MM/YYYY]

Compliance note: Form AOC-2 is annexed to the Board’s Report. Enter “Nil” where there are no such transactions. Related party transactions require Board approval; those beyond the thresholds prescribed in Rule 15 of the Companies (Meetings of Board and its Powers) Rules, 2014 also require prior approval by ordinary resolution under Section 188(1).

Before you use it — fill in / check

  • Company name
  • Meeting/period
  • Detail
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.