XBRL filing requirements mandate electronic submission of company financials with specified attachments and professional certification. The amendment inserts Form 23AC XBRL and Form 23ACA XBRL requiring companies to file balance sheet and profit and loss account XBRL documents under section 220, mandating identification details, account/AGM dates, audit and consolidation status, applicability of Schedule VI, specified mandatory attachments (including XBRL instance documents, directors' and auditors' reports and subsidiary statements where applicable), use of the notified XBRL taxonomy, digital signature by an authorised officer, board authorisation, and certification by a practising professional that the XBRL filings fairly present the audited financial statements.