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TMI BlogFiling of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) modeX X X X Extracts X X X X X X X X Extracts X X X X ..... Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ministry of Corporate Affairs 11-July-2011 18:21 IST Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode The Ministry of Corporate Affa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irs has partially modified the Para 2 of its Circular No. 26/2011 issued on 18.05.2011. As per the modification the filing on MCA 21 in the XBRL mode will be effective in respect of financial statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts closing on or after 31.03.2011 instead of the year 2011-12. Further, in continuation to the Circular no. 37/2011 dated 07.06.2011, the further information is given as under: -- (i) Besides signin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g by signatories as specified u/s 215 of the Companies Act, 1956, the Statutory Auditor has to certify the financial statements prepared in XBRL mode for filing on MCA-21 portal. (ii) Phase-1 class o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f companies as per Circular 9/2011 dated 31.03.2011 and later exempted from XBRL filing (under Power sector, Insurance sector, NBFC and Banking sector) who are unable to file their financial statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would be exempted from additional fee due to delay in filing up to 30.09.2011.
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