The MCA has amended the Companies (Accounts) Rules, 2014. A proviso has been inserted after the third proviso to Rule 12(IB), which provides that;

• For the financial year 2023-2024, companies are required to file Form CSR-2 separately by 31-12-2024.
• This filing must follow the submission of Form AOC-4, Form AOC-4-NBFC (Ind AS), or Form AOC-4 XBRL as applicable, based on the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, as the case may be.

Click the link below to access the Circular: getdocument (mca.gov.in)