Penalties Section 137 Companies Act — Penalty for Non-Filing of Financial Statements (AOC-4)
Section 137 Companies Act — Penalty for Non-Filing of Financial Statements (AOC-4)
Companies Act 2013 — 137
Company: ₹10,000 + ₹100/day (max ₹2,00,000). MD/CFO/directors: ₹10,000 + ₹100/day (max ₹50,000). Additional ROC filing fee u/s 403 applies separately.
The Penalty
Company ₹10,000 + ₹100/day; officer ₹10,000 + ₹100/day
- Cap
- Company ₹2,00,000; officer ₹50,000
- Calculation base
- Days after 30-day window from AGM date
- Period
- Continuing default until AOC-4 filed.
When does this apply?
Failure to file AOC-4 within 30 days of AGM.
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹0
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| AOC-4 filed 90 days late | ₹10,000 + (₹100 × 90) = ₹19,000 | ₹19,000 |
How it is levied
ROC adjudication u/s 454. Additional filing fee u/s 403 applies separately.
⚠ VERIFY
Confirm the quantum has not been re-amended and that the AGM date on file matches ROC records — a shifted AGM shifts the s.137 clock.