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          <h1>Understanding the Companies (Filing of Documents in XBRL) Rules, 2015: Key Definitions and Electronic Filing Requirements</h1> The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, define key terms for electronic filing under the Companies Act, 2013. 'Act' refers to the Companies Act, 2013, while 'Annexure' denotes appendices to these rules. 'Documents and forms' are those required for filing with authorities under the Act. 'Extensible Business Reporting Language' (XBRL) is a standardized electronic language for financial reporting by companies. 'Taxonomy' in XBRL is an electronic dictionary approved by the Central Government for reporting business data. Undefined terms follow meanings in the Act or the Companies (Specification of definitions details) Rules, 2014.

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