XBRL filing requirement mandates electronic submission of company financial statements using the prescribed e-forms and taxonomy. These Rules require specified companies to file Balance Sheet, Profit and Loss Account and related documents in XBRL using the approved XBRL taxonomy and prescribed electronic forms, with the Annexure providing the required taxonomy for reporting.
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Provisions expressly mentioned in the judgment/order text.
XBRL filing requirement mandates electronic submission of company financial statements using the prescribed e-forms and taxonomy.
These Rules require specified companies to file Balance Sheet, Profit and Loss Account and related documents in XBRL using the approved XBRL taxonomy and prescribed electronic forms, with the Annexure providing the required taxonomy for reporting.
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