Companies (Filing of documents and forms in XBRL) Rules, 2015

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....g rules, namely: 1. Short title and commencement:- (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. (2) They shall come into force from the date of their publication in the Official Gazette. 2. Definitions: - (1) In these rules, unless the context otherwise requires,- (a) "Act" means the Companies Act, 2013. (b) "Annexure" means annexures appended to these rules; (c) "Documents and forms" means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made thereunder; (d) "Extensible Business Reporting Language" (XBRL), means a standardised language for communication in electronic form to express,....

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....ents to the Central Government under sub-section (6) of section 148 of the Act and rules made there under, shall file such report and other documents using the XBRL taxonomy given in Annexure-III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014. [F. No. 1/19/2013-CL-V] (Amardeep Singh Bhatia) Joint Secretary ============= Document 1 FORM NO. AOC- 4 XBRL [Pursuant to section 137 of the Companies Act, 2013 and rule 12(2) of Companies (Accounts) Rules, 2014] Language o English o Hindi Refer the instruction kit for filing the form. * Note -All fields marked in are to be mandatorily filled. Authorised capital of the company as on the date....

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....e o Yes o No 7. *Type of Industry 8. "Whether consolidated Financial Statements Required or Not Yes o No 9. (a) In case of a government company, whether Comptroller and Auditor General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 o Yes o No (b) Provide details of comment(s) or supplement(s) received from CAG of India (c) Director's reply(s) on comments received from CAG of India (d) Whether CAG of India has conducted supplementary or test audit under section 143 o Yes o No 10. *Whether Secretarial Audit is applicable. o Yes o No 11. *Whether detailed disclosure with respect to Director's report under section 134(3) is attached o Yes o No Attachments 1.* ....

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....atements and all other documents which are required to be annexed or attached to the Financial Statements as required under Section 137 of the Companies Act, 2013. It is further confirmed that such document(s) have been prepared using the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 All the required attachments have been completely and legibly attached to this form. *To be digitally signed by DSC BOX *Designation *Director identification number of the director; or PAN of the manager or CEO or CFO; or Membership number of the secretary Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of....