Filling of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011- Corrigendum to General Circular No. 39/2012.
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XBRL filing deadline clarification: filings must be within thirty days from the due date of the company's annual general meeting. Correction to XBRL filing guidance: the phrase 'or within 30 days from the date of AGM of the company' in Paragraph 1 is amended to read 'or within 30 days from the DUE date of AGM of the company'. All other terms and conditions of General Circular Nos. 16/2012 and 39/2012 remain unchanged; stakeholders and registrars are to apply the corrected deadline reference for filing balance sheet and profit and loss account in XBRL.
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 deadline clarification: filings must be within thirty days from the due date of the company's annual general meeting.
Correction to XBRL filing guidance: the phrase "or within 30 days from the date of AGM of the company" in Paragraph 1 is amended to read "or within 30 days from the DUE date of AGM of the company". All other terms and conditions of General Circular Nos. 16/2012 and 39/2012 remain unchanged; stakeholders and registrars are to apply the corrected deadline reference for filing balance sheet and profit and loss account in XBRL.
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