MCA vide Notification dated November 07, 2016, has amended to the Companies (Registration Offices and Fees) Rules, 2014 through the Companies (Registration Offices and Fees) Second Amendment Rules, 2016. It provides for certification of Form AOC-4 by the Chartered Accountant or the Company Secretary or the Cost Accountant, in Whole Time Practice. Earlier, Certification by the Chartered Accountant in Whole Time Practice was provided only. However, revise version of AOC-4 already provides for certification by either of above said professionals.
Further, Fee on applications for following has been notified:
| Application made | Other than OPCs and Small Companies | OPC and Small Companies |
| For allotment of Director Identification Number (DIN) under Section 153 of the Act | 500 (earlier provided) | 500 |
| For surrender of Director Identification Number under rule 11(f) of the Companies (Appointment and Qualification of Directors) Rules 2014 |
1000 | 1000 |