Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 - F. No. 17/161/2012-CL V - Companies Law

[TO BE PUBLISHED IN THE GAZETTE OF INIDA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFAIRS NOTIFICATION NEW DELHI, DATED, THE 12 TH OCTOBER, 2012 G.S.R (E).- In exercise of the powers conferred be sub-section (1) of section 642 read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Filling of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, namely:- 1. (1) These rules may be called Companies (filling of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012. (2) They shall come into force with effect from the 14.10.2012. 2. In the Companies (Filling of Documents and Forms in Extensible Business Reporting Language) Rules, 2011- (a) in rule 2, for clause (b), the following clause shall be substituted namely:- (b) Annexure means the Annexures enclosed to the rules ; (b) in rule 3, for the word Annexure , the word and figure Annexure I shall be substituted; (c) after rule 3, the following rule shall be inserted- 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 1 st 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 1 st April, 2011. (d) for the word Annexure , the word and figure Annexure I shall be substituted; (e) after the word and figure Annexure I , as so substituted, the following shall be inserted, namely:- Annexure II Extensible Business Reporting Language (XBRL) Taxonomy for Balance Sheets and Profit and Loss Accounts as required under Section 220 of the Companies Act, 1956 , for the financial year commencing on or after 1 st April, 2011. [F. No. 17/161/2012-CL V] Renuka Kumar, Joint Secretary Note:- The principal notification was published in the Gazette of India, Part II Section 3, sub-section (i) vide number G.S.R. 748(E) dated 5 th October, 2011.