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<h1>Key Terms for Electronic Filing in XBRL Under Companies Act, 1956 Explained; Includes 2012 Amendment on 'Annexure' Definition</h1> The Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011, define key terms for the electronic filing of financial information by companies under the Companies Act, 1956. 'Act' refers to the Companies Act, 1956, while 'Extensible Business Reporting Language' (XBRL) is a standardized language for electronic communication of financial data. 'Document and forms' are those required to be filed with authorities as specified under the Act. 'Taxonomy' is an electronic dictionary in XBRL for reporting business data, approved by the Central Government. The rules were amended in 2012 to clarify the definition of 'Annexure.'