| Corporate Laws & Corporate Governance Committee The Institute of Chartered Accountants of India 30th December 2025 |
| ANNOUNCEMENT |
| The Ministry of Corporate Affairs (MCA), in continuation of General Circular No. 06/2025 dated 17th October 2025, has issued General Circular No. 08/2025 dated 30th December 2025, granting further extension to allow companies to complete their annual filing that is MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and AOC-4 (XBRL) up to 31st January 2026 without additional fees. All other conditions of General Circular No 06/2025 remain unchanged. Members are advised to take note and ensure timely compliance. Sincerely Yours, Chairperson and Vice Chairperson Corporate Laws & Corporate Governance Committee The Institute of Chartered Accountants of India |