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XBRL Taxonomy requirement enforces electronic filing of balance sheets and profit and loss accounts under corporate filing rules. The rules require submission of balance sheets and profit and loss accounts using the Extensible Business Reporting Language (XBRL) Taxonomy as the prescribed electronic format under the Companies Act filing framework, applying to financial years commencing on or after the stated effective date and thereby making structured electronic reporting mandatory for those company financial statements.
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Provisions expressly mentioned in the judgment/order text.
XBRL Taxonomy requirement enforces electronic filing of balance sheets and profit and loss accounts under corporate filing rules.
The rules require submission of balance sheets and profit and loss accounts using the Extensible Business Reporting Language (XBRL) Taxonomy as the prescribed electronic format under the Companies Act filing framework, applying to financial years commencing on or after the stated effective date and thereby making structured electronic reporting mandatory for those company financial statements.
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