Form AOC 4 should be filed latest by the October 30th of the relevant Assessment year
2) A declaration has to be given by the Director/Manager/Secretary/CEO/CFO certifying that all information provided in the form is true and correct and is in compliance with the law. The form has to be digitally signed along with the DIN of the director or PAN of the Manager/CEO/CFO. A full time practising Chartered Accountant/Cost Accountant/ Company Secretary has to provide a declaration stating he/she has verified all the documents attached and he/she certifies all the information to be true, correct and complete.
3)
case of delay in filing the belated annual returns/balance sheet/financial statement the following fees is applicable:
Period of Delay
Additional fee payable
Up to 30 days
2 times of normal filing fees
More than 30 days and up to 60 days
4 times of normal filing fees
More than 60 days and up to 90 days
6 times of normal filing fees
More than 90 days and up to 180 days
10 times of normal filing fees
Beyond 180 days
12 times of normal filing fees