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Compliance calendar
MCAMCA annual filingsAOC-1

AOC-1 (linked e-form)

The statement of salient features of subsidiaries, associates and joint ventures submitted through the AOC-4 workflow.

How this is timed

Linked AOC-4 filing

Counted from conclusion of the annual general meeting

Regulator
MCA
Category
MCA annual filings
Form
AOC-1
Last verified
2026-09-01
Read statutory basisOpen filing portal

AOC-1 is required when the company has a subsidiary, associate or joint venture. It is now a structured linked e-form, not an attachment. It has no independent due date and must be submitted with AOC-4 XBRL within 30 days of the AGM.

What changed

G.S.R. 357(E) changed Form AOC-1 from an attachment to an e-Form on V3.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Linked AOC-4 filingfrom conclusion of the annual general meeting

Submit e-Form AOC-1 with AOC-4 within the parent's 30-day period.

Applies when: The company has a subsidiary, associate or joint venture.

The rule

Stated as the law states it, so you can work out any period yourself.

Linked AOC-4 filing

Submit e-Form AOC-1 with AOC-4 within the parent's 30-day period.

Applies when: The company has a subsidiary, associate or joint venture.

Who must comply

  • A company with a subsidiary, associate or joint venture

Carve-outs

  • A company with no subsidiary, associate or joint venture

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Prepare the salient features for each subsidiary, associate and joint venture.

How to file

  1. 1Open e-Form AOC-1 from the AOC-4 XBRL workflow.
  2. 2Complete the statement.
  3. 3Submit it with the parent form.

MCA21 V3 portal

Last verified 2026-09-01. Confirm against the official source before you rely on it.