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    <title>Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode.</title>
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    <description>Permits filing of Balance Sheet and Profit and Loss Account in XBRL format with an extended fee waiver for Phase I companies (excluding exempted classes) until the prescribed extended deadline or within an extended grace period tied to the due date. XBRL financial statements submitted via e forms must be verified and certified by the company&#039;s authorized signatory and may also be certified by a Chartered Accountant, Company Secretary, or Cost Accountant in whole time practice.</description>
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      <description>Permits filing of Balance Sheet and Profit and Loss Account in XBRL format with an extended fee waiver for Phase I companies (excluding exempted classes) until the prescribed extended deadline or within an extended grace period tied to the due date. XBRL financial statements submitted via e forms must be verified and certified by the company&#039;s authorized signatory and may also be certified by a Chartered Accountant, Company Secretary, or Cost Accountant in whole time practice.</description>
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