XBRL Filing Rules
Notification dated 09.09.2015
The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
The classes of company that must file financial statements and cost audit reports with the Registrar in Extensible Business Reporting Language, and the taxonomy to be used.
4
Rules
09.09.2015
Notified
398
Section
Made under
The Companies Act, 2013 Chapter XXIV
4
rules
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Preamble
NOTIFICATION
New Delhi, the 09th September, 2015
G.S.R. ….. (E).- In exercise of the powers conferred under sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), and in supersession of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:
Chapter I
4 rules
Filing in XBRL
R. 2 Definitions
R. 3 Filing of financial statement with Registrar
R. 4 Filing of cost audit report
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