Ministry of Corporate Affairs(MCA) has notified Companies (Accounts) Amendment Rules, 2018 dated 27/02/2018 As per the amendment, LISTED  COMPANIES which have the option to forward salient features of their financial statements and other prescribed documents, to every member and other entitled persons in a statement i.e. Form AOC-3 under the proviso of Section 136(1) of the Companies Act, shall forward their statement in Form  AOC-3A, if such companies are required to comply with Companies(Indian Accounting Standards) Rules, 2015. As per Section 136, Every company shall send a copy of financial statements, CFS, Audit Report and other documents required to be annexed with it, to every member, debenture trustees and to other entitled person atleast 21 days in advance. However, as per the proviso to section 136(1) LISTED COMPANIES may send a statement containing salient features of financial statements and other documents in Form AOC-3, if the copies of such documents are made available for inspection at its registered office during working hours for a period of 21 days. 

Listed companies which are required to comply with Indian AS shall forward thier salient features of Financial Statement under Sec.136(1) in Form AOC-3A and Listed companies which are not required to comply with Ind AS shall forward thier salient features of financial statement in Form AOC-3.