[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
(E). - In exercise of the powers conferred by sub-sections (1) and
G.S.R. _
(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
(a)
Definitions: - (1) In these rules, unless the context otherwise requires,-
"Acf'
means the Companies Act, 2013;
(b) "Annexure" means annexures appended to these rules;
forms" means the documents and forms required to be filed
with any authority as specified under the Act or rules or regulations made
(c) "Documents and
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.
(2) Words and expressions used
in these rules but not defined and defined in the
cletails) Rules' 2014 shall have
them in the Act and said rules'
the meanings respectively assigned to
Registrarr The following class of companies
3. Filing of financial statement with
documents under section 137 of the
shall file their financial statement ancl Jher
XBRL given in Annexure-l for the
!1,.t a,t" C.^ianies (Specification of clefinitions
ir
e-form AOC-4
2014 using the XBRL taxonomy
^.,,financial years commencing on or after 1$rApril'
given in Annexure II, namelY:in India and their lndian
(i) all companies listed with any Stock Exchange(s)
*itft
the Registrar
subsidiaries; or
five crote or above;
(ii) all companies having paid up capital of rupees
crore or above; or
(iii) all companies having turnover of rupees hundred
the Companies
(iv) all companies which were hitherto covered under
Reporting
(Filing ot l)ocuments and Forms in Extensible Business
Language) Rules, 2011:
Power Sector and NonProvided that the companies in Banking' lnsurance'
from XBRL filing'
Banking Financial companies are exempted
required to fumish cost audit report
4. Filing of cost audit rePot - A company
under sub-section (6) of section
and oth""r clocuments to the Central Government
shalt file such rePort and other
148 of the Act and rules made thereuncler'
in Annexure-Ill.for the financial years
documents using the XBRL taxonomy given
CRA-4 specified under the
ufte' 1$ APril' zdt+ itt
.or.*"n.tng ori o,
"-fott
2014
Companies (Cost Records and Audit) Rules'
FORMNO. AOC-4 XBRL
lPursuant to scction 137 of
Form for filing XBRL document
in
respect of financial statement
and other documents with the
Registrar
the
Companies Act, 2013 and rule l2(2) of
Companies (Accounts) Rules, 20141
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)
L
,
as on rhc date
r) rorponh rd("lit) InrnrhLrr( t\r.
offiling
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
4.(a)'Da|e ofBorrd ol l)ireords' nlccri,rS
h $hich financiat$
(t)t)/MM/YYYY)
cnrcDls arc aoDroved
(b) (i) iNalure of unnncidlstdcmenrs
(ii) Narure ofrevisiotr o Iinancial slatcmenl o Dircctors I{qNn o Both
(iii) whclhcr pro!isi()Irll tirrDciat
(iv) Whcrher rdoptcd
in
di(nnred
surenrents
iled ea!tjcr
o Yes o
No
o
Nol appliodble
ACM o ycs o No
(v) Datc ofrdjoumcd A(iM in nhich financiat srareDcnrs
(vi) SRN
oftom lN(l-28
(!ii)
oftbnn AO(j-4|AOC-4 XIIRL
(!iii)
SRN
Datc of ordcr oi conpcrent
u,,lho,i\,
f---__-l
5.{.'rWhelherAnnual Generct [,4eeling (AGt,t) is held o Ycs
(b) Ilycs. dalcofACM
(DD/MM/vyyy)
oNo oNolapplic$le
(DI)/MM/YYYY)
(DI)/MM/YYYY)
e)dension for financial
orAGNlgranted
o
Ycs oNo
(DD/MM/YYYY)
(c) rf yes, due dale of AGM atter grant ot exension
F--l
0)D/MM,ryYYY)
6. ^Whelher Schedule lll ol the Companies Act, 2013 is applic€ble o Yes oNo
8. 'Whether consolidated Financial Statements Requifed or
(a) In c.Nc
9.
ol
Nol o Ycs
o
No
go!0.nrienl compan). rvhether coDptrollet rnd ,^uditor General of India (CAG ol Indir) h$ 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
I0. 'Wherhcr Scorclrrial Audil is
I
applicable.
L 'Whcthcr dcoibd disclosurc with respecl
1o
o
Ycs
DiMtofs
D
oYcs oNo
No
repon undcr stclioo | 34(l ) is a$chcd o Yes o No
List ofatlachnenl(s)
l.' Xl|ltl.linrfti
lstllcnEnls
dull authenlicarcd 6
pcr secli{D 134
(incllditr8lbaKl srcpod. aldilon' repo.tandolherdocumcnts)
ir rcspccl olConsolidated financial stalcmcnt
3. Slotcment ot Nbsidiarics as pcr scclion 129-Form AOC_l
2. XtlRL. documcnt
( lo bc ult ohd in Bspecl ofForcign slbsidiarics)
4. Stalcmcnr ol lhc tirt and .ca$ns lbf not adopling balNncc shccl in
the annurrl tcncrrl n)ccting (nCM)
olrhc hot and rcu\ons for nolholding the A(lM
Appruul leltcr oloxl0nsion of linancial ) ed o. AcM
5. Slatctrrcnr
6.
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
[]
to .lgn
r am authorized by the Board or Directors or the co;p;;y vide ' resolution numuerE'aatea
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|
3.
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
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
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.
I
r I ch.n.bd ac@unr*r ('n wn6t+rim. pr.cre) or
! ) comp.ny *cr.t ry (.n wfiot€-.im. pr.crE.)
wh.ln...t$cr.t.
o. rrlrow
assaiarc r'
i )
co31 ac@unt nr (ih whor.-ram.
Fellow
pEcr.e) or
j
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
F. No. 1/19l2013-CL-V
*):;ffi1,,{
(Amardeep 9n\fl h Bhatia)
Joint Secretary
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