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        Companies Law

        Rule 3 - Filing of financial statements with Registrar.

        Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
        Chapter 01

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        XBRL filing requirement: specified companies must submit financial statements in e form AOC 4 XBRL with authenticated PDF attachments. Rule 3 mandates electronic filing of financial statements and related documents in e form AOC 4 XBRL for specified classes of companies, requires the use of the applicable XBRL taxonomy tied to the accounting framework adopted, exempts certain sectors from XBRL filing, obliges continued filing by companies once they have begun under the rule, and requires attachment of signed financial statements and related documents in PDF form within the e form.
                  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.

                        XBRL filing requirement: specified companies must submit financial statements in e form AOC 4 XBRL with authenticated PDF attachments.

                        Rule 3 mandates electronic filing of financial statements and related documents in e form AOC 4 XBRL for specified classes of companies, requires the use of the applicable XBRL taxonomy tied to the accounting framework adopted, exempts certain sectors from XBRL filing, obliges continued filing by companies once they have begun under the rule, and requires attachment of signed financial statements and related documents in PDF form within the e form.


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