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5 Form of Statement Containing Salient Features of Financial Statements of Subsidiaries The statement containing the salient feature of the financial statement of a company’s subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in 1. [e-Form AOC-1] Notes 1. Substituted by the Companies (Accounts) Second Amendment Rules, 2025 for the word, letter Form AOC-1 shall be substituted e-Form AOC-1 2. Substituted by the Companies (Accounts) Second Amendment Rules, 2025 e-Form AOC-1 shall be substituted Form AOC-1
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