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AOC-2: Related Party Transactions Not at Arm’s Length – Format, Applicability and Filing

By |October 13th, 2026|Categories: Blog, Manage Compliances|

AOC-2 is the disclosure statement for related party contracts and arrangements that are either not at arm's length or require Board approval. It is an annexure to the Board's Report. This guide explains when AOC-2 is required, what transactions must be disclosed, the format, and who is exempt.

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