9/21/2023 0 Comments Due to due from meaning![]() However, for the financial year 2021-2022, Form CSR-2 can be filed separately on or before 31st March, 2023 after filing Form AOC 4 or AOC 4 XBRL or AOC 4 NBFC (Ind AS), as the case may be. Every company covered under the Section 135(1) of the Companies Act, 2013 should furnish 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 or AOC 4 XBRL or AOC 4 NBFC (Ind AS), as the case may be.Every Non-Banking Financial Company (NBFC) required to comply with the Indian Accounting Standards (Ind AS) should file 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).Every company should file financial statements along with Form AOC 4.In the case of consolidated financial statements, the company shall file the AOC 4 CFS. Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC). The main means of communication between the Board of Directors and the shareholders is through the financial statements. ![]() Accountability of the company to the stakeholders is mandatory and is done via Financial Statements, disclosures, Board’s report and the Auditor’s report.
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