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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART

rr, SECTION 3, SUB SECTTON (01

Ministry of Corporate Affairs

Notification
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 commencem€nt- (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
Gazette.

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
thereunder;
(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.
 LatestLaws.com

(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
Reporting

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'
2014
 LatestLaws.com
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
Registrar

Language o English o Hindi

R€fer 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( t\r. 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)

(DI)/MM/YYYY)
e)dension for financial orAGNlgranted o Ycs oNo
 LatestLaws.com

(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 applic€ble 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 rcu\ons 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

Declaration
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
materiatothesubjec!matierofthisforrnhasbeensuppressedorconcea|edandisaspertheorigna|records
maintained by lhe company.
2.ItisconfirmedlhatlheattachedXBRLdocumen|(s)aretheXBRLconvertedcopy(s)ofthedu|ysignedFinancia|
 LatestLaws.com

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 sign€d by

*Designation

*D rector identrficaton number of the director;

PAN of the manager or CEO or CFO; or
I\4embership number of the secretary

Ce.tifi cate by practi.ing 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, corr€ct
and complete and no information materiatto th's fo.m has been suppress€ld. I further €€rtifv that:
1- The said records have been properly prepared, s,gned by the requ,red offrc€rs 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 c€rtified 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 ch.n.bd 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 wfiot€-.im. pr.crE.)
wh.ln...t$cr.t. o. rrlrow j
assaiarc r' Fellow
Mamb.Bhjp number
Cerli6€r. 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 S€ruic€ r€qu€3t nuhber (SRN)

Dlqlial sl9nature ot the 6uthorlstng ofttce.
This 6-Form is lergby..gttergd

(DDIMM,YYYY]
OR
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
LatestLaws.com

F. No. 1/19l2013-CL-V

*):;ffi1,,{
(Amardeep 9n\fl h Bhatia)
Joint Secretary
 LatestLaws.com

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