Filing of financial statements and fees to be paid thereon

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....A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).] 3[(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report o....

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....NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.] 8[Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately 10[on or before 30th June, 2025] after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specifi....

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....panies as may be notified by the Central Government from time to time, shall mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may specify the manner of such filing under such notification for such class of companies. Explanation.- For the purposes of this sub-rule, the term "Extensible Business Reporting Language" means ....

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....e Notification No. G.S.R. 235(E) dated 31-03-2022 before it was read as, "31st March 2022" 5.  Substituted vide Notification No. G.S.R. 407(E) dated 31-05-2022 before it was read as, "4[31st May, 2022]" 6.  Inserted vide Notification No. G.S.R. 407(E) dated 31-05-2022 7. Inserted vide Notification No. G.S.R. 408(E) dated 31-05-2023 8.  Inserte....