Companies filing financial statements must attach signed PDF financial statements and XBRL documents using the updated AOC-4 XBRL form. Companies filing financial statements in XBRL must attach a PDF copy of the signed financial statements duly authenticated under section 134 (including Board's report, auditors' report and other documents) in eForm AOC-4 XBRL. The amended Annexure-I updates Form No. AOC-4 XBRL to require specified company and AGM details, indicate nature of statements, provide for consolidated filings, and mandate attachments (authenticated XBRL and PDF statements, supplementary audit reports and CAG comments). The form requires digital signatures, professional certification of XBRL conformity, and notes liability for wrong certification.
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Companies filing financial statements must attach signed PDF financial statements and XBRL documents using the updated AOC-4 XBRL form.
Companies filing financial statements in XBRL must attach a PDF copy of the signed financial statements duly authenticated under section 134 (including Board's report, auditors' report and other documents) in eForm AOC-4 XBRL. The amended Annexure-I updates Form No. AOC-4 XBRL to require specified company and AGM details, indicate nature of statements, provide for consolidated filings, and mandate attachments (authenticated XBRL and PDF statements, supplementary audit reports and CAG comments). The form requires digital signatures, professional certification of XBRL conformity, and notes liability for wrong certification.
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