Companies filing XBRL must also attach signed, section 134 authenticated PDF financial statements to eForm AOC 4 XBRL. The Amendment Rules insert sub rule (1A) to require companies that file financial statements under rule 3(1) to attach a PDF copy of the signed financial statements duly authenticated as specified in section 134 (including Board's report, auditors' report and other documents) in eForm AOC 4 XBRL, and substitute Annexure I to provide the detailed Form No. AOC 4 XBRL fields, attachment items, and certification and digital signing requirements; effective 14 July 2025.