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    <title>COMPANIES (CENTRAL GOVERNMENT&#039;S) GENERAL RULES AND FORMS (AMENDMENT) RULES, 2011 - INSERTION OF FORM NOS. 23AC-XBRL AND 23ACA - XBRL</title>
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    <description>The amendment inserts Form 23AC XBRL and Form 23ACA XBRL requiring companies to file balance sheet and profit and loss account XBRL documents under section 220, mandating identification details, account/AGM dates, audit and consolidation status, applicability of Schedule VI, specified mandatory attachments (including XBRL instance documents, directors&#039; and auditors&#039; reports and subsidiary statements where applicable), use of the notified XBRL taxonomy, digital signature by an authorised officer, board authorisation, and certification by a practising professional that the XBRL filings fairly present the audited financial statements.</description>
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      <description>The amendment inserts Form 23AC XBRL and Form 23ACA XBRL requiring companies to file balance sheet and profit and loss account XBRL documents under section 220, mandating identification details, account/AGM dates, audit and consolidation status, applicability of Schedule VI, specified mandatory attachments (including XBRL instance documents, directors&#039; and auditors&#039; reports and subsidiary statements where applicable), use of the notified XBRL taxonomy, digital signature by an authorised officer, board authorisation, and certification by a practising professional that the XBRL filings fairly present the audited financial statements.</description>
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