Accounting Archives

Form AOC 5 : Purpose, Doucument, Fees, Penalties, Filing Process. Introduction E-form AOC 5 is an important compliance requirement under the Companies Act, 2013 for those companies who maintain their books of account at a location other than their registered office. This form is filed with MCA - Ministry of Corporate Affairs to notify the ROC about the address where the books of account and other relevant financial documents are maintained. By reading following blog, you will get to know the everything about E-form AOC 5. What is form AOC 5? Companies use Form AOC 5, as prescribed by the Companies Act of 2013, to notify the Registrar of Companies (ROC) about the address where they keep their books of accounts and other relevant financial records if it differs from their registered address. The Companies Act's Section 128(1) requires that all businesses keep accurate books of accounts at their registered office. However, the corporation must submit E-Form AOC 5 to the Ministry of Corporate Affairs (MCA) with the information about the other location if it decides to maintain these records somewhere else in India. This filing helps ensure transparency, regulatory compliance, and easy access for inspections or audits conducted by authorities. What is the purpose of E-form AOC 5? The major purpose of E-form AOC 5 is to comply with Companies Act's section 128(1). There are several more reasons why it is important to file E-form AOC 5 which we are mentioning below; To inform ROC: It notifies the Registrar of Companies that the company keeps its books of accounts at a location other than the registered office. Legal compliance: Filing AOC 5 is a legal requirement under Section 128 of the Companies Act, 2013. Ensures transparency: It helps maintain transparency in how and where organizations store financial records. Helps in audits and inspections: Officially declaring the location of financial records makes it easier for auditors and authorities to access them when needed. Avoids penalties: By filing on time, the business can avoid fines or legal issues brought on by non-compliance. Supports good governance: It reflects proper corporate practices and accountability within the organization. What are the filing requirements for E-form AOC 5? The company must maintain the books of accounts at a place other than the registered office. The board must pass a resolution authorizing the maintenance of books at the alternate location. The address of the alternate location must be within India. You must file the documents before shifting the books of accounts to the new location. An authorized signatory, such as a Director or Company Secretary, must digitally sign the form. The form must be certified by a practicing professional like CA, CS, or CMA. What documents are required to file E-form AOC 5? Certified copy of the Board Resolution: Authorizing the company to maintain its books of accounts at a place other than the registered office. Proof of the address: where the books of accounts will be maintained, which can include: Rent agreement (if the premises are rented) Utility bill (electricity, water, etc.) Property tax receipt or ownership documents (if owned) These attachments must be clear, valid, and up-to-date at the time of filing. We provide PVT LTD Annual Filing and LLP Annual Return Filing services, to help ensure timely compliance and minimize the risk of penalties. Recent Amendments, 2023 In January 2023, the Ministry of Corporate Affairs (MCA) introduced important amendments to E-Form AOC 5 under the Companies (Accounts) Amendment Rules, 2023. Below are the recent amendments of January 2023, which is applicable from 23rd January, 2023; Updated Format of the Form: The authorities have redesigned the structure of E-Form AOC 5 to include more detailed fields, ensuring that companies provide accurate information about the alternate location of their books of accounts. Mandatory Address Proof: Companies must now attach valid and recent documentation that confirms the alternate address. This includes rent agreements, lease deeds, or ownership proof, along with rent receipts if applicable. Utility Bills Requirement: You must submit a recent utility bill, no older than two months, as additional proof to validate the address. Photographic Evidence: Two photographs must be submitted: One showing the external view of the premises. Another showing the internal view, with at least one director or KMP who has signed the form visibly present in the photograph. Geographical Coordinates: Companies must provide the latitude and longitude of the place where they maintain their books, making the location easily traceable. Police Station Jurisdiction: For improved traceability and security compliance, it is necessary to reveal the name of the local police station that has jurisdiction over the address. Timeline for Filing: The revised rules now mandate that companies file E-Form AOC 5 within 7 days of passing the board resolution authorizing the change in location. What are the filing fees of E-form AOC 5? The filing fees are dependent on the company's nominal share capital. The below table will give you the precise view of the filing fees. Nominal Share Capital (INR) Filing Fees (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 Company without Nominal Share Capital 200 What is the process of filing E-form AOC 5? Hold a Board Meeting to pass a resolution for maintaining books of accounts at an address other than the registered office. Note down the CIN, registered office address, and the new address where books will be kept. Collect geographical coordinates (latitude and longitude) of the new location. Identify the police station under whose jurisdiction the new address falls. Prepare a certified copy of the Board Resolution authorizing the change. Arrange proof of address like a rent agreement, lease deed, or utility bill. Take photographs: one external and one internal with an authorized director or KMP present. Download and fill E-Form AOC 5 from the MCA portal with accurate details. Attach required documents and photos to the form. An authorized signatory, such as a Director, CS, CFO, or Manager, must digitally sign the form. Get the form certified by a practicing CA, CS, or CMA. Log in to the MCA21 portal and upload the completed form. Pay the prescribed filing fee based on the company’s authorized capital. Save the SRN and acknowledgment for future reference. What are the Penalties for Non-Compliance of Form AOC 5? In case of a delay in filing E-Form AOC 5, companies are liable to pay additional fees based on the number of days the form is overdue. The longer the delay, the higher the penalty. The table below outlines the applicable additional fees based on the delay period; Days for Delay in Filing Penalty Fees Up to 30 days Double the general fees of the form. 31 to 60 days 4 times the general filing fees 61 to 90 days 6 times the general filing fees 91 to 180 days 10 times the general filing fees More than 180 days 12 times the general filing fees CONCLUSION E-Form AOC 5 is a mandatory compliance for companies that maintain their financial records at a location other than the registered office. Filing it on time with accurate details helps avoid penalties and ensures legal transparency under the Companies Act, 2013. It reflects good corporate governance and supports smooth audits and inspections. Every company must follow the updated 2023 rules while submitting this form. Suggested Read : Form MGT 7 Form AOC 4 LLP Form 8 Form 15 CA Form 10 BD FAQ E-Form AOC 5 must be filed on the MCA21 portal of the Ministry of Corporate Affairs.The form should be filed within 7 days from the date of passing the board resolution.You need to submit documents like a rent agreement, utility bill, or property ownership proof along with photos and geo-coordinates.It ensures compliance with Section 128 of the Companies Act and avoids penalties for not informing the ROC.Late filing attracts additional penalties based on the delay duration, ranging from double to twelve times the normal fee.

For Indian Entrepreneur

For Foreign Entrepreneur

Special Entities

Tax Registrations

Other Registration

Returns

Annual Filings

Change Services

Closure

Legal Drafting

Special

Trademark

Copyright

Patent

Designing & Marketing

Blog

Form AOC 5 : Purpose, Doucument, Fees, Penalties

Hi, Welcome to EbizFiling!

HOME

POLICY

RELATED LINKS

CONNECT WITH US

TOP 3 READS

GST Compliance Calendar with Due Date for FY 2025-26

Role of IEC in International Trade: Future Trends

LLC vs INC : Difference between LLC and INC

Secure Payment Modes

Company Registration in Ontario, Canada
FSSAI Licence Modification
FSSAI License Renewal
Private Limited Company
US payroll services in India
UK Business Outsourcing Process in India
File CRF Form to change Master Data on MCA
Reply to Notice Under Section 148 of Income Tax Act
Reply to Notice u/s 143(2) of Income Tax Act for Scrutiny Assessment
Reply to Intimation Notice under section 245 of Incone Tax Act
Reply to Defective Notice u/s 139(9) of Income Tax Act
Reply to Income Tax Notice u/s 143(1)(A) for Prima Facie Adjustment
Reply to intimation notice of Section 143(1) of Income Tax Act
Reply to Income Tax Notice Under Section 133(6)
Corporate Legal Advice
LEI Code Registration
Employee Background Verification
US Business Solutions and Outsourcing Services in India
LLC Annual Compliances in Wyoming, USA
LLC Annual Compliances in Florida, USA
E-RCMC Registration under EPCES in India
Annual Filing & Bookkeeping & Accounting Service for Partnership Firm
ITIN Registration in the USA
Offshore Staffing Services in India
SEO Services in India
Content Writing Services in India
File Form 10BD Online under Income Tax Act
Annual Filing For Trust in India
Register a company in India from UK
Register a company in India from Germany
Register a company in India from France
Register a company in India from US
LLC Annual Compliances in Delaware, USA
Register a company in India from Canada
Register a company in India from UAE
Register a company in India from Singapore
Register a company in India from Australia
Company Registration in Indiana
Company Registration in California
Company Registration in New Mexico
Company Registration in New York
Company Registration in Texas
Company Registration in Wyoming, USA
Register Company in Florida, USA
Company Registration in Delaware
Annual Filing & Book-keeping & Accounting Service for Proprietorship Firm
Wall Designing
Virtual Office in India
Form 15CA Online Filing – Income Tax
NGO Darpan Registration
Overseas Direct Investment (ODI) through Automatic and Approval Route
HR Hiring and Recruitment Services in India
FLA Return Filing Online to RBI in India
APEDA (RCMC) Registration in India
ROC Annual Compliance for Producer Company
ROC Annual filing for Section 8 Company
ROC Annual filing for Public Limited Company
FCRA Registration Online in India
File Form CSR 1 online
Appeal to CIT- File an Appeal to Commissioner to Income Tax
Reply to Scrutiny Assessment Notice u/s 143(3)
Reply to Income Tax Notice- Know How to Respond to IT Notices
Surrender IEC License Online in India
भारत में कंपनी पंजीकरण / रजिस्ट्रेशन
Drop-Shipping Business in India by Foreigners
OPC Registration in India by an NRI
Company Registration in India- Know how to open a Company in India
Creation of Charge
LLP Registration in India by an NRI
Company Registration in India by an NRI
Right Issue of shares / Right Offerings
Renewal of IEC License
Application for the Extension of Name Reservation
Digital Marketing Services
Company Annual Filings in XBRL filing mode in India
12AA & 12A Registration Process
Trademark Registration / Brand Registration in the USA
Trademark Registration / Brand Registration in UK
Trademark Registration / Brand Registration in Malaysia
Strike Off Company
Payment of TDS return on purchase of property (form 26QB)
Business Advisory Services
Limited Liability Partnership Registration in Mumbai
Limited Liability Partnership
File ROC Form DPT 3 Return of Deposits
Income Tax Returns Filing
ROC Annual Return Filing for Pvt Ltd Company
MCA Companies Fresh Start Scheme
LLP Annual Return Filing
MCA LLP Settlement Scheme 2020 (LSS 2020)
DIR 3 E KYC
ISO Certification in India
Run your operations / company in India without any liabilities
Add A Director
Accounting and Compliance Services for Start ups, Small companies, LLP and OPC (Micro Retainership Services)
Foreign Direct Investment through Automatic and Direct Route
A Quick guide to company registration in Bangalore
Apply for FSSAI license or Food license in India
Dormant Company Status Application
Trademark Registration in India
Conversion From Registered Partnership To LLP
Conversion From Registered Partnership To Private Limited Company
Change in Registered Office of LLP
Company Registration in USA
Company Registration in Malaysia
Company Registration in UK
Logo Design Services
Conversion of Private Limited Company to OPC
Opening a Branch in India by a Foreign Company
Nidhi Company Annual Filing
One Person Company (OPC) Registration in Mumbai
IEC Registration in Mumbai
Trademark Registration in Mumbai
Private Limited Company registration in Mumbai
Form GSTR 1
Maharashtra Professional Tax
Premium Retainership Services in India
MicroFinance Company registration
Conversion of Section 8 Company to Private Limited Company
DPIIT Startup Recognition certificate
RBI Form FC-GPR
Charge Registration on property
RBI Form FC-TRS
EPF Registration
PAN Application
Digital Signature
IEC Registration
TAN Application
DIN Application
GST Registration
Nidhi Company
Producer Company
Hindu Undivided Family (HUF), HUF Deed
Sole Proprietorship Firm Registration
Public Limited Company
E-Commerce Business
One Person Company (OPC)
Partnership
Indian Subsidiary
Non Profit Organization
GST Returns
CMA Report Preparation
E-Form Commencement of business certificate(form-20a)
Private Limited Company Registration
Startup Advisory Services
One Person Company (OPC)
Private Limited Company Registration
Income tax section 80g(5) registration
Company Registration Process in India for Foreigner- Know How to Open a Company in India
Secretarial Compliance Services
Search Report ROC
Revival of Struck Off Company
Trademark Watch Services
One Person Company (OPC)
Limited Liability Partnership
GSTR 9C filing by CA- GST Annual Audit due date, GSTR 9C FAQs
Tax Consultancy Services
International Trademark Registration Under Madrid Protocol
Surrender of DIN
Trademark Registration Process
LLP Registration Procedure – copy
LLP Registration Procedure – copy
Online LLP Registration and Complete Procedure
Aadhaar Udyog Online Registration
New Form INC-22A
FIND GST RATE, HSN CODE & SAC CODE
Company Registration in India
Hire Purchase
Contract Manufacturing Agreement
Web Development Agreement
Sole Selling Agreement
Underwriting Agreement
Mortgage Deed
Agreement Appointing A Common Arbitrator
Deed of Wakf-Alal-Aulad
Specific Power of Attorney
Foreign Collaboration Agreement Drafting
Joint Venture Agreement
Non- Disclosure Agreement
Franchise Agreement
Agreement to Sell Business
Vendor’s Agreement
Exclusive Distributorship Agreement
Shareholders Agreement
Consumer Complaint Letter
Power of Attorney
Company Name Change
Appointment of Auditors
Removal/Resignation of Director
GST Cancellation
GST LUT Letter of Undertaking
Conversion from Private Limited Company to Limited Liability Partnership (LLP)
Business Plan Preparation (Project Report)
Book-Keeping & Accounting
Trademark Renewal
Trademark Opposition
Trademark Rectification
Trademark Withdrawal in India
Payroll Setup & Processing
ESI Returns
PF Returns
TDS Returns Revision
Removal of Charge
Modification of Charge
MOA/AOA Printing
MOA/AOA Amendment
IEC Modification
Change of Registered Office Address
OPC to Private Limited Company
Conversion of Sole Proprietorship to OPC
Sole Proprietorship to Partnership firm
Conversion from Proprietorship to LLP
Conversion of Proprietorship to Private Limited Company
Conversion of Public Limited Company to Private Limited Company
Private Limited Company to Public Limited
Conversion of Partnership to Private Limited Company
Conversion of LLP to Private Limited Company
Conversion of Partnership to LLP (Limited Liability partnership)
Del Credere Agreement
Lease deed
TDS Returns
Strike Off OPC
Dissolution of Firms
Strike Off LLP
ESIC Registration
GST Modification
OPC Annual Filing
SSI/MSME/Udyog Aadhar Registration
Share Transfer & Transmission
Change in DIN
Add/Remove a Partner in LLP
LLP Name Change
Change in LLP Agreement
Increase in Authorized Capital
Change in Directorship
Patent Registration
Patent Search
Provisional Patent
Copyright Application
Trademark Assignment
Trademark Objections
Trademark Registration
Trademark Registration – copy
Limited Liability Partnership
Conversion into LLP