Complied AIComplied AI
Compliance calendar
MCAMCA annual filingsAOC-2

AOC-2 (linked e-form)

The disclosure of section 188 contracts and arrangements 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-2
Last verified
2026-09-01
Read statutory basisOpen filing portal

AOC-2 is required when the company has a contract or arrangement covered by section 188 and section 134(3)(h). It is now a linked e-form rather than a Board's report annexure. 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 AOC-2 from a Board's report annexure to a linked 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-2 with AOC-4 within the parent's 30-day period.

Applies when: The company has a contract or arrangement that requires disclosure under section 188 and section 134(3)(h).

The rule

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

Linked AOC-4 filing

Submit e-Form AOC-2 with AOC-4 within the parent's 30-day period.

Applies when: The company has a contract or arrangement that requires disclosure under section 188 and section 134(3)(h).

Who must comply

  • A company with a contract or arrangement requiring disclosure under section 188 and section 134(3)(h)

Carve-outs

  • A company with no contract or arrangement requiring AOC-2 disclosure

Statutory basis

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

Before you file

  • Identify the section 188 contracts and arrangements that require disclosure.

How to file

  1. 1Open e-Form AOC-2 from the AOC-4 XBRL workflow.
  2. 2Complete the contract and arrangement disclosures.
  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.