Notification/Circular No.: G.S.R. 371(E) dated June 6, 2025
Applicable Act/Rule: Companies Act, 2013
Applicable Section/Rule: Section 137; Rule 3, 12(2)
Effective Date: July 14, 2025
Under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, certain classes of companies are required to file their financial statements in eForm AOC-4 XBRL. However, until now, there was no mandatory provision requiring the attachment of signed copies of these statements in PDF format within the XBRL filing.
Ministry of Corporate Affairs has amended Rule 3 of the XBRL Rules, introducing a new sub-rule (1A) w.e.f. July 14, 2025:
“(1A) The companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board’s report, auditors’ report and other documents) in PDF format in eForm AOC-4 XBRL.”
Additionally, Annexure-I to the Rules has been revised to reflect changes in the format of eForm AOC-4 XBRL.
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