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    <title>Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode for the financial year commencing on or after 01.04.2011</title>
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    <description>Extension of the filing window for financial statements in eXtensible Business Reporting Language (XBRL) allows companies with financial years commencing on or after 01.04.2011 to file Balance Sheet and Profit &amp; Loss Account in XBRL mode without additional fee or penalty for the Ministry specified extended period; all other terms and conditions of General Circular No.16/2012 remain unchanged.</description>
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