Rule 3 - Filing of Balance Sheet and Profit and Loss Account with Registrar - Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011

Filing of Balance Sheet and Profit and Loss Account with Registrar 3. The following class of companies have to file their Balance Sheet, Profit and Loss Account and other documents as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) taxonomy given in 2 [ Annexure I ] enclosed to the rules for the financial year ending on or after 31st March, 2011 with e-Form No. 23AC-XBRL and 23ACA-XBRL specified under the Companies (Central Government) General Rules and Forms, 1956, namely:- ( i ) all Companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or ( ii ) all Companies having paid up capital of rupees five crore or above; or ( iii ) all companies having turnover of rupees hundred crore or above. Provided that the companies in Banking, Insurance, Power Sectors and Non-Banking Financial companies are exempted for Extensible Business Reporting Language (XBRL) filing for the financial year 2010-11. ------------------- 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 Annexure