XBRL filing allowed for cost audit and compliance reports with an extended penalty-free filing deadline. The Ministry of Corporate Affairs permits filing of Cost Audit Reports and Compliance Reports in XBRL format for 2011-12 and any overdue prior-year reports. The concession applies to all cost auditors and concerned companies and waives penalties where filings are made in XBRL within 180 days from the close of the relevant financial year or by January 31, 2013, whichever is later. The Institute of Cost Accountants is requested to circulate the instruction and the E-Governance Cell is asked to upload the circular.
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 allowed for cost audit and compliance reports with an extended penalty-free filing deadline.
The Ministry of Corporate Affairs permits filing of Cost Audit Reports and Compliance Reports in XBRL format for 2011-12 and any overdue prior-year reports. The concession applies to all cost auditors and concerned companies and waives penalties where filings are made in XBRL within 180 days from the close of the relevant financial year or by January 31, 2013, whichever is later. The Institute of Cost Accountants is requested to circulate the instruction and the E-Governance Cell is asked to upload the circular.
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