XBRL filing: Phase I companies allowed extended fee waiver and must have XBRL statements certified by authorized signatory and professionals. Permits filing of Balance Sheet and Profit and Loss Account in XBRL format with an extended fee waiver for Phase I companies (excluding exempted classes) until the prescribed extended deadline or within an extended grace period tied to the due date. XBRL financial statements submitted via e forms must be verified and certified by the company's authorized signatory and may also be certified by a Chartered Accountant, Company Secretary, or Cost Accountant in whole time practice.
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: Phase I companies allowed extended fee waiver and must have XBRL statements certified by authorized signatory and professionals.
Permits filing of Balance Sheet and Profit and Loss Account in XBRL format with an extended fee waiver for Phase I companies (excluding exempted classes) until the prescribed extended deadline or within an extended grace period tied to the due date. XBRL financial statements submitted via e forms must be verified and certified by the company's authorized signatory and may also be certified by a Chartered Accountant, Company Secretary, or Cost Accountant in whole time practice.
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