AOC-4 is a form that needs to be filed annually by companies with the Registrar of Companies (ROC) . It is used to file the financial statements for each financial year, including the balance sheet, profit and loss account, and cash flow statement. The due date for filing AOC-4 is within 30 days from the date when the Annual General Meeting (AGM) should have been held. The financial statements must be certified by a practicing Chartered Accountant or Company Secretary. The form must also be digitally signed by the director, manager, CFO, and CEO of the company, stating that all the information provided is accurate and compliant with effective law. The penalty for late filing of AOC-4 is INR 100 per day until the form is filed, and the fee structure is dependent on the companys authorized share capital.