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

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....nt hereby makes the following 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 co....

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....eport   A company required to furnish cost audit report and other documents 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 1^st 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. * ....

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....s o No Pre-fill (DD/MM/YYYY) (DD/MM/YYYY) (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) 6. "Whether Schedule III of the Companies Act, 2013 is applicable 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 ....

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....ormation material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. 2. It is confirmed that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Financial 3. Statements 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. *....