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Rules

5 Form of Statement Containing Salient Features of Financial Statements of Subsidiaries

5 Form of Statement Containing Salient Features of Financial Statements of Subsidiaries

The statement containing the salient feature of the financial statement of a company’s subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in 1.[e-Form AOC-1]

Notes

1. Substituted by the Companies (Accounts) Second Amendment Rules, 2025

for the word, letter

Form AOC-1

shall be substituted

e-Form AOC-1

2. Substituted by the Companies (Accounts) Second Amendment Rules, 2025

e-Form AOC-1

shall be substituted

Form AOC-1

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