Companies Must Attach Signed PDF Financial Statements with XBRL Filings, Enhancing Digital Transparency and Documentation Standards

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....The MCA issued an amendment to the Companies (Filing of Documents and Forms in XBRL) Rules, 2025, mandating companies filing financial statements under XBRL to additionally attach signed financial statements in PDF format through eForm AOC-4 XBRL. The amendment, effective 14 July 2025, requires companies to submit authenticated financial documents including Board's report and auditors' report, expanding existing digital filing requirements. The modification aims to enhance transparency and comprehensive digital documentation of corporate financial disclosures.....