Rule 2 - Definitions - Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011

1 [Definitions:- 2. In these rules, unless the context otherwise require,- ( a ) Act means the Companies Act, 1956; 2 [ (b) Annexure means the Annexures enclosed to the rules ] ( c ) Extensible Business Reporting Language (XBRL), means a standardised language for communication in electronic form to express, report or file financial information by the companies under the Act; ( d ) Document and forms means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made therein; ( e ) Taxonomy means in extensible Business Reporting Language (XBRL) an electronic dictionary for reporting the business data as approved by the Central Government in respect of any documents or forms indicated in this rule. ] ------------------- Notes:- 1. Inserted vide Notification [F. NO. 5/18/2005-CL-V], Dated 5-10-2011 2. Substituted vide Notification No. F. No. 17/161/2012-CL V dated 12-10-2012 before it was read as ( b ) Annexure means the Annexure enclosed to the rules;