Form AOC-5: Complete Guide to Notice of Address for Maintaining Books of Account
Form AOC-5 is the web form filed with the Registrar of Companies to give notice of the address at which books of account are to be maintained, where the Board decides to keep all or some books of account somewhere other than the registered office. It is governed by the first proviso to Section 128(1) of the Companies Act, 2013 read with Rule 2A of the Companies (Accounts) Rules, 2014.
Who Should File AOC-5 / When is it Filed
A company whose Board of Directors passes a resolution to keep all or any books of account at a place in India other than the registered office must file AOC-5, giving the full address, within seven days of passing the Board resolution.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The company must be registered with MCA and hold a valid CIN
- Signatories must hold an approved DIN or valid PAN or Membership number
- The signing person’s DIN must not be flagged for disqualification
- The DSC attached must be registered on the MCA portal against the DIN/PAN/Membership number provided
- The business user must be associated with, or authorised by, the company to e-file on its behalf
- The signing authority must hold a valid, non-expired, non-revoked DSC
- No inspection, inquiry, or investigation order should be pending against the company
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Company Forms Download
- Navigate to “Reporting of address where books and records are kept”
- Access “Form No. AOC-5 (Notice of address at which books of account are to be maintained)”
- Enter/search/select CIN
- Fill up the application with the full alternate address
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
- Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee
Event date: date of passing the Board resolution; time limit: 7 days.
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form AOC-5 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. When must AOC-5 be filed? Within 7 days of the Board passing a resolution to keep books of account at a location other than the registered office.
Q2. Can a company under investigation file AOC-5? No — no inspection, inquiry, or investigation order should be pending against the company at the time of filing.
Q3. Is AOC-5 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q4. Must the alternate location be in India? Yes — AOC-5 covers alternate locations within India only.
Q5. What is the delay-fee trigger for AOC-5? The 7-day window from the date of passing the Board resolution; missing it triggers the escalating delay-fee schedule.
Disclaimer
This article is based on the official Instruction Kit for Form AOC-5 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA forms download page and resources available on the MCA website.