Revised eForms 23AC and 23ACA require mandatory company identification, detailed financial schedules, attachments, and digital verification. The notification substitutes Forms 23AC and 23ACA with revised eForms effective 30 September 2012, prescribing mandatory data entry, presentation in absolute rupees, identification and signatory details (DIN/PAN), Schedule VI applicability, detailed balance sheet and profit-and-loss schedules including Revised Schedule VI disclosures where applicable, auditor and CARO-related particulars, attachments such as authenticated financial statements and subsidiary statements, verification by authorised board resolution and professional certification, and digital filing with the Registrar.