The Extract of Board’s Report is a linked webform filed together with AOC-4 or AOC-4 NBFC, containing an extract of the company’s Board’s Report. It is governed by Section 134 of the Companies Act, 2013 read with Rules 8, 8A and 12 of the Companies (Accounts) Rules, 2014.

Who Should File the Extract of Board’s Report / When is it Filed

This linked webform must be filed mandatorily by every company filing AOC-4 or AOC-4 NBFC — it is applicable in all cases, with no separate trigger condition.

It is accessed as a linked form after successful submission of the parent AOC-4/AOC-4 NBFC form, in the following sequence: AOC-4 CFS → AOC-1 → AOC-2 → CSR-2 → Extract of Auditor’s Report (Standalone) → Extract of Auditor’s Report (Consolidated) → Extract of Board’s Report.

Important Checkpoints Before Filing

  • The company must hold a valid, approved CIN
  • The DSC attached must be registered on the MCA portal against the DIN/PAN provided
  • Applicant must be registered as a Business User on the MCA portal before filing
  • The signing authority must hold a valid, non-expired, non-revoked DSC
  • Authorised signatories must hold an approved DIN or valid PAN or Membership number, as applicable
  • If field space is insufficient, additional details may be furnished as an optional attachment
  • As a linked form, resubmission provisions do not apply on a standalone basis

Step-by-Step Filing Process

This form does not have an independent filing process — it is accessed automatically as a linked form once the parent AOC-4/AOC-4 NBFC form is successfully submitted, and is completed, DSC-affixed, and uploaded together with AOC-4 and its other applicable linked forms.

Signing Requirements

  • Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number

Fee Structure

Not applicable. As a linked form, the Extract of Board’s Report carries no separate fee — its filing is covered by the fee already paid for the parent AOC-4/AOC-4 NBFC filing.

Processing Mode

The linked webform is processed based on the conditions applicable to the parent AOC-4/AOC-4 NBFC form (STP or Non-STP, as determined by the parent form’s own processing rules).

Frequently Asked Questions (FAQs)

Q1. Is the Extract of Board’s Report ever optional? No — it is mandatory in all cases where AOC-4 or AOC-4 NBFC is filed.

Q2. Can it be filed independently of AOC-4? No — it is a linked (annexure) form accessed only after AOC-4/AOC-4 NBFC is submitted, and is filed together with it.

Q3. Is there a separate fee for this form? No — the fee-rules section is marked not applicable, since its filing is covered under the parent AOC-4/AOC-4 NBFC fee.

Q4. How is its processing mode determined? It follows whatever processing mode (STP or Non-STP) applies to the parent AOC-4/AOC-4 NBFC filing.

Q5. Where does this form fit in the linked-form filing sequence? It is the last linked form in the sequence, filed after AOC-4 CFS, AOC-1, AOC-2, CSR-2, and both Auditor’s Report extracts.

Disclaimer

This article is based on the official Instruction Kit for the Extract of Board’s Report webform 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 access page for AOC-4 and resources available on the MCA website.