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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>XBRL is mandated for filing balance sheet and profit and loss accounts on the electronic filing portal for financial years from the revised effective date; statutory signing requirements continue and the Statutory Auditor must certify XBRL-prepared financial statements prior to portal submission. Specified company classes and certain sectoral exemptions unable to file in XBRL are temporarily protected from additional fee penalties for delayed filings subject to the announced interim concession.</description>
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