Filing of Balance Sheet and profit and Loss Account by companies in Non - XBRL for the accounting year commencing on or after 01.04.2011 - Companies Law - 38/2012

General Circular No.38 /2012 F.No.17/160/2012-CL-V Ministry of Corporate Affairs Government of India 5th Floor, A Wing, Shastri Bhawan Dr. Rajendra Pd. Road, New Delhi Dated 23.11.2012 All Regional Director All Registrar of Companies Sub: Filing of Balance Sheet and profit and Loss Account by companies in Non - XBRL for the accounting year commencing on or after 01.04.2011 Sir, In continuation of General Circular No. 30/2012 dated 28.09.2012 on the subject cited above, I am directed to say that Due date of filing of e-forms 23AC(Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI (applicable for the accounting year commencing on or after 1.4.2011 ) has been extended upto 24.11.2012 for Companies holding AGM or whose due date for holding AGM is on or after 21.09.2012. Such companies can now file these e-Forms without any additional fees upto 24.11.2012 or due date of filing, whichever is later. This has been issued with the approval of the competent authority. Yours faithfully Sd/- Sanjay Kumar Gupta (Deputy Director)