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| Date | 10/11/2025 12:05:29 PM |
All One Person Companies (OPC) must file annual ROC forms even if inactive. AOC-4 (financial statements) is due by Sept 27 and MGT-7A (annual return) by Nov 29 under Sections 137 & 92 of the Companies Act, 2013. Late filing attracts ₹100/day fees and penalties that may go up to ₹5 lakh for the company and ₹1 lakh for directors.
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