MCA Vide Notification No. GSR.60 (E) on 30/01/2020 issued The Companies (Accounts) Amendment Rules, 2020 to further amend the Companies (Accounts) Rules, 2014 which has come into force with the following amendment:

After Rule 12(1), the following is inserted-

 “(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).”

The said Notification can be accessed through the following link:MCANotif_GSR.60(E)_30012020_Co Acc Amndmnt Rules 2020