After Rule 12(1), of the Companies (Accounts), Rules 2014, a new rule has been inserted which provides that every NBFC who is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar in Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, in Form AOC-4 CFS NBFC (Ind AS).
Source: Companies (Accounts) Amendment Rules, 2020
Effective date: From the date of publication in official gazette