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<h1>Amendment Exempts Banking, Insurance, Power, NBFCs, and Housing Finance from Filing in XBRL u/r 3, Companies Act 2013.</h1> The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2016, issued by the Ministry of Corporate Affairs, amends the 2015 rules under the Companies Act, 2013. Effective from its publication date, the amendment modifies rule 3, exempting companies in the banking, insurance, power sector, non-banking financial companies, and housing finance companies from filing financial statements in Extensible Business Reporting Language (XBRL).