Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment, Rules, 2017

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..... ns (1) and (2) of Section 469 read with section 398 of the Companies Act, 2013 (18 of 2013) , the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 , namely:- 1. Short title and commencement. - (1) These rules may be called the Companies (Filing of Documents and Forms in .....

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..... turnover of one hundred crore rupees or above; (iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015: Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and compa .....

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