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Filing of financial statements with Registrar.

Rule 3 - Rules - Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 - Rule 3 - 2[3. - 3[(1)] The following class of companies shall file their financial statements and other documents under section 137 of .....

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of one hundred crore rupees or above; (iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015: Provided that the companies preparing their financial statement .....

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statements using the Taxonomy provided in Annexure-II A: Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial sta .....

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in in succeeding years. (3) The companies which have filed their financial statements under the erstwhile rules, namely the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, shall continue to file their .....

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ad as, " Provided that the companies in Banking, Insurance, Power Sector and Non-Banking Financial companies are exempted from XBRL filing. " 2. Substituted vide notification no. G.S.R.1372(E) dated 6-11-2017, before it was read as, 3. Fili .....

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