Filling of Balance Sheet and Profit and Loss Account by Companies in Non-XBRL for Accounting year commencing on or after 01.04.2011. - Companies Law - 21/2012

General Circular No. 21/2012 File No. 17/160/2012-CL-V Government of India Ministry of Corporate Affairs 5 th Floor, A wing, Shastri Bhavan, Dr. R.P. Road, New Delhi-110001 Dated 02/08/2012 All the Regional Directors, All the Registrar of Companies Subject:- filling of Balance Sheet and profit and Loss Account by companies in Non-XBRL for accounting year commencing on or after 01.04.2011. Notification No. S.O. 447(E), dated 28.02.2011 on revised schedule VI is effective from 1 st April 2011. The current year filling is based on revised schedule VI is due for filling. The revised from 23AC 23ACA is under finalization and will be notified shortly on the MCA website. All companies who are required to file non XBRL eform 23AC 23ACA as per revised schedule VI be allowed to file their financial statement without and additional fee/penalty upto 15 th September 2012 or with in 30 days from the date of their AGM, which ever is later. Yours faithfully, Sanjay Kumar Gupta (Deputy Director)