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of <h1>Telecom Industry Must File Compliance Reports Using FORM A-XBRL per Companies Act Sections 209(1)(d) & 600(3)(b)</h1> FORM A-XBRL is a statutory form used for filing XBRL documents related to compliance reports and other documents with the Central Government, pursuant to sections 209(1)(d) and 600(3)(b) of the Companies Act, 1956, and relevant Cost Accounting Records Rules, 2011. It is specifically applicable to the telecommunication industry. The form was initially introduced through Notification No. G.S.R. 869(E) on December 7, 2011, and later updated via Notification No. G.S.R. 868(E) on November 30, 2012, effective from December 2, 2012.
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