Companies (accounts) second amendment rules, 2015
Central Government via Companies (accounts) second amendment rules, 2015, notification dated 4 th September, 2015 has amended rule 2, rule 4, rule 8 & rule 12 of Companies (Accounts) Rules, 2014 and Form AOC-4 has substituted by New Form AOC-4 & Form AOC-4 CFS. http://www.mca.gov.in/Ministry/pdf/Rules_09072015.pdf