Companies XBRL filing rules define XBRL, taxonomy, annexures and cross references to Act definitions. These rules define key terms for electronic filing under the Companies Act, naming the Act as the Companies Act, 2013; 'Annexure' as appendices to the rules; and 'Documents and forms' as those required to be filed under the Act or subordinate regulations. They define Extensible Business Reporting Language (XBRL) as the standardized electronic language for reporting financial information and Taxonomy as the XBRL electronic dictionary approved by the Central Government. Unspecified terms take their meanings from the Act and the 2014 specification rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Companies XBRL filing rules define XBRL, taxonomy, annexures and cross references to Act definitions.
These rules define key terms for electronic filing under the Companies Act, naming the Act as the Companies Act, 2013; "Annexure" as appendices to the rules; and "Documents and forms" as those required to be filed under the Act or subordinate regulations. They define Extensible Business Reporting Language (XBRL) as the standardized electronic language for reporting financial information and Taxonomy as the XBRL electronic dictionary approved by the Central Government. Unspecified terms take their meanings from the Act and the 2014 specification rules.
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