MCA Form Guide
AOC-2 — Related Party Transactions Disclosure
Quick answer: Form for disclosing related party contracts and arrangements in the Board's Report under Section 134(3)(h). Lists RPTs that are not at arm's length or are material. Filed as an attachment to AOC-4 (within 30 days of AGM). Non-filing of AOC-2 when required is treated as deficiency in AOC-4 — attracts same penalties.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All companies entering into related party transactions that must be disclosed in the Board's Report under Section 188. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
All companies entering into related party transactions that must be disclosed in the Board's Report under Section 188.
When to file
Filed as an attachment to AOC-4 (within 30 days of AGM).
Penalty note
Non-filing of AOC-2 when required is treated as deficiency in AOC-4 — attracts same penalties.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether AOC-2 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match AOC-2: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Form for disclosing related party contracts and arrangements in the Board's Report under Section 134(3)(h). Lists RPTs that are not at arm's length or are material. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files AOC-2?
All companies entering into related party transactions that must be disclosed in the Board's Report under Section 188.
What is the deadline for AOC-2?
Filed as an attachment to AOC-4 (within 30 days of AGM).
What happens if AOC-2 is filed late?
Non-filing of AOC-2 when required is treated as deficiency in AOC-4 — attracts same penalties.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is AOC-2 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires AOC-2?
Section 134(3)(h) read with Section 188, Companies Act 2013
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
Related resources