Do You Know

DYK126
Volume - 126
August 2025

With effect from 26-May-2025, the Form FC-4 requires additional information regarding the assets.

On 26-May-2025, MHA has amended the Form FC-4 and
requested additional information of assets under the
following clauses:

  • Under Serial No. 3(b) of Form FC-4, the address/location of fresh assets purchased during the year, is required;
  • Under Serial No. 3(ba) of Form FC-4, with regard to movable assets, the address/ location where the asset is kept, is required;
  • Under Serial No. 3(bb) of Form FC-4, with regard to immovable properties, the additional details such as opening value of the
    FY, acquisition value during the FY, and disposed value during the FY is required.
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