XBRL filing requirement applies to financial statements; auditors must certify XBRL filings and some sectors receive temporary fee relief. Filing of Balance Sheet and Profit & Loss accounts in XBRL through the MCA-21 portal is required for financial statements closing on or after 31.03.2011; statutory auditors must certify XBRL-prepared financial statements prior to filing. Phase 1 classes earlier exempted from XBRL filing (notably within power, insurance, NBFC and banking sectors) that are unable to file will be exempt from additional delayed filing fees until 30.09.2011.
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 applies to financial statements; auditors must certify XBRL filings and some sectors receive temporary fee relief.
Filing of Balance Sheet and Profit & Loss accounts in XBRL through the MCA-21 portal is required for financial statements closing on or after 31.03.2011; statutory auditors must certify XBRL-prepared financial statements prior to filing. Phase 1 classes earlier exempted from XBRL filing (notably within power, insurance, NBFC and banking sectors) that are unable to file will be exempt from additional delayed filing fees until 30.09.2011.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
