The Ministry of Corporate Affairs has notified the Companies (Accounts) Second Amendment Rules, 2025, dated 30 May 2025. These amendments will come into effect from 14 July 2025.

Key changes are summarised below:

1. Mandatory disclosures in the Board’s Report
Companies are now required to include the following additional disclosures:

• Number of complaints of sexual harassment received during the year
• Number of such complaints disposed of during the year
• Number of complaints pending for more than 90 days
• A statement confirming compliance with the provisions of the Maternity Benefit Act, 1961

2. Filing format and e-Form changes

• Forms AOC-1, AOC-2, AOC-4, etc., are now referred to as e-Forms and must be filed digitally
• While filing e-Form AOC-4 and related forms, companies must also upload PDF copies of the Board’s Report and the Auditor’s Report (both standalone and consolidated, if applicable)
• These documents are in addition to the XBRL version where applicable

Compliance action points
Companies should review their Board’s Report format to include the above disclosures and ensure appropriate internal tracking of data relating to POSH and maternity benefit compliance. Filing teams may also need to prepare PDF versions of required documents for uploading with the relevant e-Forms.

The official notification can be accessed here:
https://ca2013.com/wp-content/uploads/2025/06/MCA-Notification-regarding-Companies-Accounts-Second-Amendment-Rules-2025-dated-30.05.2025.pdf

Please let us know if you require any assistance in aligning your reporting process with these changes.

Regards,