Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 - F. No. 1/19/2013 –CL V - G.S.R. 213(E) - Companies Law
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EBRL filing continuity: prior filers must continue electronic financial filings even if they fall outside the specified class. The amendment inserts transitional sub-rules preserving continuation of EBRL filing: companies that have filed financial statements under rule 3(1) must continue to file in succeeding years even if they no longer fall within the specified class, and companies that filed under the earlier 2011 Rules must likewise continue to file as prescribed despite not falling within the specified class.
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.
EBRL filing continuity: prior filers must continue electronic financial filings even if they fall outside the specified class.
The amendment inserts transitional sub-rules preserving continuation of EBRL filing: companies that have filed financial statements under rule 3(1) must continue to file in succeeding years even if they no longer fall within the specified class, and companies that filed under the earlier 2011 Rules must likewise continue to file as prescribed despite not falling within the specified class.
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