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        Companies Law

        Amendment in - Companies Filing of Documents and Forms in Extensible Business Reporting Language - [F No 17/161/2012-CL V - Companies Law

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        Companies must file financial statements and cost/compliance reports in XBRL under specified forms and thresholds from 2011. The amendment requires specified companies to file Balance Sheet, Profit and Loss Account and other section 220 documents in XBRL for financial years commencing on or after 1 April 2011 using the Annexure II taxonomy and designated electronic forms; it also requires cost auditors to file cost audit reports and every company to file compliance reports in XBRL using the Annexure III taxonomy and Forms I XBRL and A XBRL, with specified exemptions for Banking, Insurance, Power and NBFC sectors and an effective date of 2 December 2012.
                      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.

                            Companies must file financial statements and cost/compliance reports in XBRL under specified forms and thresholds from 2011.

                            The amendment requires specified companies to file Balance Sheet, Profit and Loss Account and other section 220 documents in XBRL for financial years commencing on or after 1 April 2011 using the Annexure II taxonomy and designated electronic forms; it also requires cost auditors to file cost audit reports and every company to file compliance reports in XBRL using the Annexure III taxonomy and Forms I XBRL and A XBRL, with specified exemptions for Banking, Insurance, Power and NBFC sectors and an effective date of 2 December 2012.


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