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XBRL filing requirement: specified companies must submit financial statements in XBRL format to the Registrar; sectoral exemption noted. Extensible Business Reporting Language filing is mandated for certain classes of companies to file their Balance Sheet, Profit and Loss Account and related documents with the Registrar in XBRL format using the specified XBRL taxonomy annexure and the prescribed electronic forms, with a transitional exemption for companies in Banking, Insurance, Power and Non Banking Financial sectors for the stated financial year.
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Provisions expressly mentioned in the judgment/order text.
XBRL filing requirement: specified companies must submit financial statements in XBRL format to the Registrar; sectoral exemption noted.
Extensible Business Reporting Language filing is mandated for certain classes of companies to file their Balance Sheet, Profit and Loss Account and related documents with the Registrar in XBRL format using the specified XBRL taxonomy annexure and the prescribed electronic forms, with a transitional exemption for companies in Banking, Insurance, Power and Non Banking Financial sectors for the stated financial year.
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