Rule 4 - Filing of Balance Sheet and Profit and Loss Account with Registrar for financial year commencing on or after1st April, 2011 - Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011

2 [ 4. Filing of Balance Sheet and Profit and Loss Account with Registrar for financial year commencing on or after1st April, 2011.- The following class of companies have to file their Balance Sheet, Profit and Loss Account and any other document as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) Taxonomy given in Annexure II for the financial year commencing on or after 1st April, 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 and above; or (iii) all companies having turnover of rupees one hundred crore and above; or (iv) all companies covered under rule 3; 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 commencing on or after 1st April, 2011. ] ************* NOTES:- 1. Inserted vide Notification No. F. No. 17/161/2012-CL V dated 12-10-2012 2. Substituted vide Notification No. F No 17/161/2012-CL V dated 30-11-2012 before it was read as 1 [ 4. The following class of companies have to file their Balance Sheet, Profit and Loss Account and any other document as required under section 220 of the Companies Act, 1956 (1 of 1956) with the Registrar using the Extensible Business Reporting Language (XBRL) taxonomy given in Annexure II for the financial year commencing on or after 1st April, 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 and above; or (iii) all companies having turnover of rupees one hundred crore and above; or (iv) all companies covered under rule 3; Provided that the companies in Banking, Insurance, Power Sectors, and Non-Banking Financial companies are exempted for Extensible Business Reporting Language (XBRL) filling for the financial year commencing on or after 1st April, 2011. ]