Companies (Registration Offices and Fees) Second Amendment Rules, 2016 shall come into force from the date of their publication in the Official Gazette. Earlier, in Rule 8(12)(a)(iv) of the Companies (Registration Offices and Fees) Rules, 2014, it was stated that AOC-4 shall be certified by Chartered Accountant in whole-time practice. But, with aforesaid notification, the Rules have included the Company Secretary in whole time practice or the Cost Accountant in whole time practice to certify the Form AOC-4. The Rules have been further modified to include the fees applicable for Surrender of DIN under Rule 11(f) of the Companies (Appointment and Qualification of Directors) Rules, 2014.
For further detail, please refer the attached Notification.