Companies Act · source-checked form guide
e-AOC-2: related-party contract disclosures
The Board-report disclosure records the prescribed non-arm’s-length transactions and material arm’s-length contracts; it does not grant section 188 approval.
Which version and who acts?
Electronic form substituted effective 14 July 2025; FY2025–26 model.
Company and Board prepare the disclosure from related-party records and actual approvals.
G.S.R.357(E), physical PDF p125 Rule 8(2); e-AOC-2 pp129–130, separate blocks 1 and 2.
Completed field illustration
Fictional example — not for filing. The fictional company has one material arm’s-length component purchase contract with its subsidiary. The model assumes the company’s materiality assessment requires disclosure; it does not invent a universal statutory percentage.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company | Aurelia Demonstration Private Limited (fictional) |
| 1 Non-arm’s-length transactions | 0 under the assumed facts; absence must be supported by the actual transaction review. |
| 2 Material arm’s-length transactions | 1 |
| Related party / registration | Example Components Private Limited; synthetic registration marker. |
| Relationship | Wholly owned subsidiary |
| Nature / duration | Purchase of components; 01/04/2025 to 31/03/2026. |
| Salient terms / actual contractual amount | Market-comparable prices, 30-day credit; actual purchases ₹24,00,000. |
| Board approval date | 25/03/2025, hypothetical recorded approval. |
| Advances | ₹0 |
| Declaration | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- ₹24 lakh is the contract total, not automatically the section 188 threshold or a permitted limit.
- An arm’s-length conclusion and the ordinary-course test are separate; both need evidence before applying the section 188 exception.
- Block 1 additionally asks justification and general-meeting approval/MGT-14 details where required; those are not invented for a Block 2-only example.
Prepare, submit and retain the evidence
- Identify related parties and compile contracts, actual purchases and advances.
- Assess ordinary course, arm’s length, materiality and required approvals separately; select the correct e-AOC-2 block.
- Reconcile disclosure with Board report and financial-statement related-party notes; preserve actual approval and pricing evidence.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.