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 Companies (Filing of documents and forms in XBRL) Rules, 2015.

Companies (Filing of documents and forms in XBRL) Rules, 2015.
September, 16th 2015

                           Ministry of Corporate Affairs
                                                  New Delhi, the   gs   September, 2015

G.S.R. _       (E). - In exercise of the powers conferred by sub-sections (1) and
(2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013),
and in supersession of the Companies (Filing of Documents and Forms in
Extensible Business Reporting Language) Rules, 2011, except as respects things
done or omitbed to be done before such supersession, the Central Government
hereby makes the following rules, namely:

1.    Short title and commencemnt- (1) These rules may be called the
Companies (Filing of Documents and Forms in Extensible Business Reporting
l-anguage) Rules, 2015.

(2)   They shall come into force from the date of their publication in the Official

2       Definitions: - (1) In these rules, unless the context otherwise requires,-
(a)   "Acf'   means the Companies Act, 2013;

(b) "Annexure" means annexures appended to these rules;

(c) "Documents and forms" means the documents and forms required to be filed
with any authority as specified under the Act or rules or regulations made
(d) "Extensible Business Reporting Language" (XBRL), means a standardised
language for communication in electronic form to express, report or file financial
information by the companies under the Acf
(e) "Taxonomy" means in XBRL, an elechonic dictionary for reporting the
business data as approved by the Central Govemment in respect of any
documents or forms indicated in these rules.
(2) Words and expressions used    in these rules but not defined and defined in the
                                                     cletails) Rules' 2014 shall have
!1,.t a,t" C.^ianies (Specification of clefinitions
the meanings respectively assigned to
                                        them in the Act and said rules'

3. Filing of financial statement with
                                       Registrarr The following class of companies
                                               documents under section 137 of the
shall file their financial statement ancl Jher
     *itft   the Registrar   ire-form AOC-4   XBRL given in Annexure-l for the
                                                   2014 using the XBRL taxonomy
financial years commencing on or after 1$rApril'
given in Annexure II, namelY:-
                                                           in India and their lndian
       (i) all companies listed with any Stock Exchange(s)
       subsidiaries; or
                                                           five crote or above;
       (ii) all companies having paid up capital of rupees
                                                               crore or above; or
       (iii) all companies having turnover of rupees hundred
                                                            the Companies
       (iv) all companies which were hitherto covered under
       (Filing ot l)ocuments and Forms in Extensible Business

       Language) Rules, 2011:
                                                              Power Sector and Non-
        Provided that the companies in Banking' lnsurance'
                                              from XBRL filing'
 Banking Financial companies are exempted
                                               required to fumish cost audit report
 4. Filing of cost audit rePot - A company
                                                     under sub-section (6) of section
 and oth""r clocuments to the Central Government
                                                   shalt file such rePort and other
 148 of the Act and rules made thereuncler'
                                               in Annexure-Ill.for the financial years
 documents using the XBRL taxonomy given
                       ufte' 1$ APril' zdt+ itt          CRA-4 specified under the
 .or.*"n.tng ori o,                              "-fott
  Companies (Cost Records and Audit) Rules'
  FORMNO. AOC-4 XBRL                                                                             Form for filing XBRL document
  lPursuant to scction 137 of       the                                                          inrespect of financial statement
  Companies Act, 2013 and rule l2(2) of
  Companies (Accounts) Rules, 20141
                                                                                                 and other documents with the

Language o English o Hindi
Rfer the instruction kit for filing the form.
Note-Allficlds nr.ked in .{rG (o tr. mandarority tiled_

Aulhorissl capitaloflhe comp              rl   asotr lhcdateoflihns

Numbcrofmcmbers olrhc comfan)                    as on rhc date   offiling

  L      ,   r) rorponh rd("lit) InrnrhLrr( tr.          t.ornpdnJ
         (b) Global location nunrhor ((;l.N) orcompanr

 2.      (a) Nanre      oftheconrpinr-

               rcgisle.ed   olilc.

      (c) "c-mail id ofrho oompl|y

 I.    I rnancral ear lo     $||r(h tlnrr(irt srJrrmcn!. r(talc.

                                                         (DD/MM/YYYY)',tb                                             (t)t)/MM/YYYY)
4.(a)'Da|e ofBorrd ol l)ireords' nlccri,rS             h $hich financiat$        cnrcDls arc aoDroved                          (DD/MM/YYYY)

      (b) (i) iNalure of unnncidlstdcmenrs

         (ii) Narure ofrevisiotr o Iinancial slatcmenl o Dircctors I{qNn o Both

         (iii) whclhcr pro!isi()Irll tirrDciat       surenrents   iled ea!tjcr   o Yes o    No   o   Nol appliodble

         (iv) Whcrher rdoptcd        in   di(nnred   ACM o ycs o No
         (v) Datc ofrdjoumcd A(iM in nhich financiat srareDcnrs

         (vi) SRN       oftom lN(l-28
         (!ii)    SRN   oftbnn AO(j-4|AOC-4 XIIRL

         (!iii)   Datc of ordcr oi conpcrent       u,,lho,i,   f---__-l               (DD/MM/vyyy)

5.{.'rWhelherAnnual Generct [,4eeling (AGt,t) is held o Ycs                       oNo oNolapplic$le
  (b) Ilycs. dalcofACM                                               (DI)/MM/YYYY)

                            e)dension for financial               orAGNlgranted        o   Ycs oNo
     (c) rf yes, due dale of AGM atter grant ot exension           F--l                   0)D/MM,ryYYY)

6. ^Whelher Schedule lll ol the Companies Act, 2013 is applicble o Yes oNo

8. 'Whether consolidated Financial Statements Requifed or                    Nol o Ycs    o   No

9.   (a) In c.Nc   ol   go!0.nrienl compan). rvhether coDptrollet rnd ,^uditor General of India (CAG ol Indir) h$ commented upon
supplcncnlcdlhoardillcportundcrseclionl4lofthecompanics,^ct.2013 oYcs oNo

(b) Pro!idedclails olcommenl(s) or         supplement(s) reccivcd       lion CAC oflndia

(c) Direclor's reply(s) on comments received ffom CAG of India

(d )Whether CAG oflndia has conducted supplemenlary or test audil under section 143                         oYcs oNo

I0. 'Wherhcr Scorclrrial Audil is       applicable.      o   Ycs   D   No

I    L 'Whcthcr dcoibd disclosurc with respecl     1o   DiMtofs        repon undcr stclioo | 34(l ) is a$chcd o Yes o No

                                                                                                             List ofatlachnenl(s)
l.' Xl|ltl.linrfti      lstllcnEnls   dull authenlicarcd 6   pcr secli{D 134
     (incllditr8lbaKl srcpod. aldilon' repo.tandolherdocumcnts)
2. XtlRL. documcnt  ir rcspccl olConsolidated financial stalcmcnt
3. Slotcment ot Nbsidiarics as pcr scclion 129-Form AOC_l
  ( lo bc ult ohd in Bspecl ofForcign slbsidiarics)

4. Stalcmcnr ol lhc tirt and .ca$ns lbf not adopling balNncc shccl in
   the annurrl tcncrrl n)ccting (nCM)
5. Slatctrrcnr olrhc hot and rcuons for nolholding the A(lM
6.    Appruul leltcr oloxl0nsion of linancial ) ed o. AcM
7. Supplcnrcnlury or losl audil rcporl under seclion 143

8. l)claih ot connncnts ofCACi ol lndia
9.Oprn,nrl n&chmcnts (s)-        ilany

     r am authorized by the Board or Directors or the co;p;;y vide ' resolution numuerE'aatea                              []
                                                                                                                      to .lgn
     this form and dectire lhat alt the requirements of companies Act, 20l3 and lhe rules made thereunder in respect of lhe
             subject matter of this form and malters incidenial thereto have been complied with l fu(her declar tha!:

    1.   Whatever is stated in this form and in the altachments thereto is true, correct and complete and no informalion
         maintained by lhe company.
      Statements and all other documents which are reqlrired to be annexed or atached to the Financia Statements as
      required under Section 137 of the Companies Act, 2013. It is furrher confrmed thar slrch document(s) have been
      prepared using the XBRL taxonomy as notiried under Companes (Filing of documenis and forms in Extensibte
      Business Reporting L;nguage) Rules, 2015
3.    Allthe requir{ attachments have been comptetety and legibty attached to this rorm.

     'To   be digitally signd by


     *D rector identrficaton number of the director;
     PAN of the manager or CEO or CFO; or
     I4embership number of the secretary

                                            Ce.tifi cate by professional
I declare that I have been duly engaged for the purpose of ce(ificalion or this form. It s hereby certified thar r have
gone through the provisions of the companies Acr, 2013 and Rutes rhereunder for the subject matier of this form and
malters incidental thereto and I have veriried the above particulars (including atrachment(s)) from the originat/certified
recods maintained by the Company/appticant which is subjecr matter or this form and fou;d them to be true, corrct
and complete and no information materiatto th's fo.m has been suppressld. I further rtifv that:
   1- The said records have been properly prepared, s,gned by the requ,red offrcrs or t,ie Company and maintained
        as per the relevant provisions ofthe Companies Act, 2013 and were found to be in order;
   2. It is further crtified that the attached X8RL document(s) fairly present, in all materiat resoects. the audited
        rinancial statements of the company, in accordance w th the XBRL taxonomy as notifed under Companies (Fiing
        of documents and rorms in Extens ble Eusiness Reporting LangLrage) R!tes, 2015
   3. Allthe required attachments have been comptetety and egibty attached to this formj
   4. It is understood that I shatt be tiabte for action under Section 448 of the Companles Act, 2013 for wrong
        certification, if any found at any stage.

            r I ac@unr*r ('n wn6t+rim. pr.cre) or               i )   co31 ac@unt nr (ih whor.-ram.    pEcr.e) or
            ! ) comp.ny *cr.t ry (.n pr.crE.)
            wh.ln...t$cr.t.  o. rrlrow                                                                         j
                                                assaiarc r'           Fellow
             Mamb.Bhjp number
            Cerli6r. ot pr.cri* nlmt er

Note: Attention is drawn to provisions ofsection 448 Nnd 449 which provide for punishncnt for false strtement /
certificate and punishment for fahe evidence respectivet].

     eFom Sruic rqu3t nuhber (SRN)
     Dlqlial sl9nature ot the 6uthorlstng ofttce.
     This 6-Form is   lergby..gttergd

    Thls eForm has been raken on lile malntalned by lhe reglstrar ol companaes rh.ough etecrrontc mode and on rhe basts ot
    sraremenr or correctne3s orven bv the fl[no comMnv
F. No. 1/19l2013-CL-V

(Amardeep 9nfl h Bhatia)
         Joint Secretary
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