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XBRL filing requirement: selected companies must submit Balance Sheet and Profit & Loss in XBRL using e forms 23AC/23ACA. Companies within specified thresholds and classes must file Balance Sheet, Profit and Loss Account and other section 220 documents in XBRL for financial years commencing on or after 1 April 2011 using e forms 23AC XBRL and 23ACA XBRL; Banking, Insurance, Power and NBFCs are exempt. Form 23ACA prescribes mandatory data fields, figures in absolute rupees, applicability of Revised Schedule VI, detailed profit and loss line items, required attachments (authenticated accounts and statement of subsidiaries), auditor qualification disclosures, authorised signature and professional certification for electronic filing with the Registrar.
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Provisions expressly mentioned in the judgment/order text.
XBRL filing requirement: selected companies must submit Balance Sheet and Profit & Loss in XBRL using e forms 23AC/23ACA.
Companies within specified thresholds and classes must file Balance Sheet, Profit and Loss Account and other section 220 documents in XBRL for financial years commencing on or after 1 April 2011 using e forms 23AC XBRL and 23ACA XBRL; Banking, Insurance, Power and NBFCs are exempt. Form 23ACA prescribes mandatory data fields, figures in absolute rupees, applicability of Revised Schedule VI, detailed profit and loss line items, required attachments (authenticated accounts and statement of subsidiaries), auditor qualification disclosures, authorised signature and professional certification for electronic filing with the Registrar.
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