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    <title>Certification of e-Forms under the Companies Act, 1956 by practicing professionals</title>
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    <description>The corrigendum clarifies that certification of electronic filings under the Companies Act includes practitioner certification of Financial Statements filed in Extensible Business Reporting Language (XBRL) mode, thereby bringing XBRL submissions within the framework requiring practising professionals to certify e-Forms as amended to paragraph two of the earlier circular.</description>
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      <description>The corrigendum clarifies that certification of electronic filings under the Companies Act includes practitioner certification of Financial Statements filed in Extensible Business Reporting Language (XBRL) mode, thereby bringing XBRL submissions within the framework requiring practising professionals to certify e-Forms as amended to paragraph two of the earlier circular.</description>
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