Financial statement filing relief permits non XBRL submission of revised Schedule VI accounts without additional fee within an extended period. Companies required to file Forms 23AC and 23ACA under the revised schedule VI may submit those e forms in non XBRL format without additional fee or penalty for a limited extended filing period; the revised e form formats are under finalisation and will be notified on the MCA website. Filings must still include required authenticated balance sheet and profit and loss attachments, statements of subsidiaries, auditor particulars and qualifications, director comments, and verification by an authorised signatory.
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.
Financial statement filing relief permits non XBRL submission of revised Schedule VI accounts without additional fee within an extended period.
Companies required to file Forms 23AC and 23ACA under the revised schedule VI may submit those e forms in non XBRL format without additional fee or penalty for a limited extended filing period; the revised e form formats are under finalisation and will be notified on the MCA website. Filings must still include required authenticated balance sheet and profit and loss attachments, statements of subsidiaries, auditor particulars and qualifications, director comments, and verification by an authorised signatory.
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