Key Points:
- From 14 July 2025, XBRL filers must attach the signed PDF financials and reports along with Form AOC4 XBRL.
- Your professional filing agent will handle the technical part—but the business owner should verify the attachments.
- Confirm your financials match the PDF for consistency.
- This helps support your credit readiness and scheme eligibility, where audit-verified filing matters.
Reference: The Ministry of Corporate Affairs issued Notification G.S.R. 371(E) on 6 June 2025. (MCA’s broader update sequence started from early July 2024 onward—notably for transition planning for the MCA V3 portal release.)