Filing guide / MCA / ROC
AOC-4 Due Date, Penalty and How to File
AOC-4 (Financial Statements, OPC (AOC-4)) applies to One Person Company (OPC). An OPC has no AGM, so AOC-4 is due within 180 days from the end of the FY (about 27 Sep). Penalty Rs 100/day, no cap.
AOC-4 at a glance
- Form
- AOC-4
- Applies to
- One Person Company (OPC)
- Due date
- 27 September every year
- Category
- MCA / ROC
- Filing portal
- MCA V3
- CA required
- Yes, a CA/CS is required
- Penalty / consequence
- Penalty Rs 100/day, no cap.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
AOC-4: frequently asked
What is the due date of AOC-4?+
AOC-4 (Financial Statements, OPC (AOC-4)) is due 27 September every year.
Who needs to file AOC-4?+
AOC-4 applies to One Person Company (OPC).
What is the penalty for late AOC-4?+
Penalty Rs 100/day, no cap.
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