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

Companies Law - F. No. 1/19/2013-CL-V - Dated:- 9-9-2015 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)] Ministry of Corporate Affairs Notification New Delhi, the 09th September, 2015 G.S.R. (E). - In e .....

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ules, 2011, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: 1. Short title and commencement:- (1) These rules may be called the Companies (Filing of Docum .....

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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 o .....

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t;Taxonomy" means in XBRL, an electronic dictionary for reporting the business data as approved by the Central Government in respect of any documents or forms indicated in these rules. (2) Words and expressions used in these rules but not define .....

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companies shall file their financial statement and other documents under section 137 of the Act, with the Registrar in e-form AOC-4 XBRL given in Annexure-I for the financial years commencing on or after 1st April, 2014 using the XBRL taxonomy given .....

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