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    <description>The Amendment Rules insert sub rule (1A) to require companies that file financial statements under rule 3(1) to attach a PDF copy of the signed financial statements duly authenticated as specified in section 134 (including Board&#039;s report, auditors&#039; report and other documents) in eForm AOC 4 XBRL, and substitute Annexure I to provide the detailed Form No. AOC 4 XBRL fields, attachment items, and certification and digital signing requirements; effective 14 July 2025.</description>
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