Registrar of Companies
Regulation & taxAlso called: RoC, ROC, MCA, Ministry of Corporate Affairs, AOC-4, MGT-7
The office under the Ministry of Corporate Affairs with which every Indian company, listed or not, files its incorporation details, annual accounts, annual return and charges.
In plain terms
Where an unlisted subsidiary’s own accounts live. The consolidated statement gives you one line; the registrar gives you that entity’s full balance sheet.