the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules 2025

REGD. No. D. L.-33004/99 The Gazette of India EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY NEW DELHI, FRIDAY, JUNE 6, 2025/JYAISTHA 16, 1947 MINISTRY OF CORPORATE AFFAIRS NOTIFICAION New Delhi, the 6th June, 2025 G.S.R. 371(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), 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 Extensible Business Reporting Language) Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025. 2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the said rules), in rule 3, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(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." 3. In the said rules, in Annexure-I, for "eForm AOC-4 XBRL", the following shall be substituted, namely:- "Form No. AOC-4 XBRL Form for filing XBRL document in respect of statement and other documents with the [Pursuant to section 137 of the Companies Act, And rule 12(2) of the Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory Company Information 1 (a)*Corporate Identity Number (CIN) (b)*Authorized capital of the company as on the date of filing (in Rs.) (c)*Number of members of the company as on the date of filing 2 (a)*Name of the company (b)*Address of registered office of the company (c)*Email id of the company 3 Financial year to which financial statements relates *From (DD/MM/YYYY) *To (DD/MM/YYYY) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] General Information 4 (a)*Date of Board of Directors' meeting in which financial statements are approved (DD/MM/YYYY) (b)(i)*Nature of financial statements (Provisional unadopted Financial statements/Adopted Financial statements/ Revised Financial statements u/s 130/Revised financial statements u/s 131) (ii) Nature of revision Financial statement Directors' Report Both (iii) Whether provisional financial statements filed earlier Yes No Not applicable (iv) Whether adopted in adjourned AGM Yes No Not applicable (v) Specify the fact and reasons for not adopting balance sheet in the annual general meeting (AGM) (vi)Date of adjourned AGM in which financial statements were adopted (DD/MM/YYYY) (vii) SRN of form INC-28 (viii) SRN of form AOC-4/ AOC-4 XBRL (ix) Date of order of competent authority (DD/MM/YYYY) AGM details 5 (a) Whether annual general meeting (AGM) held Yes No Not applicable (b) If yes, date of AGM (DD/MM/YYYY) (c) If no, specify the fact and reasons for not holding the AGM (d) Due date of AGM (DD/MM/YYYY) (e) Whether any extension for AGM granted Yes No (f) SRN of form GNL-1 (g) If yes, due date of AGM after grant of extension (DD/MM/YYYY) THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] Financial details 6 (a)*Type of Industry (Commercial & Industrial/Banking Company/Insurance Company/ Power Company/Non-banking Financial Company (NBFC) registered with RBI) (b)*Whether Schedule III of the Companies Act, 2013 is applicable No Yes (c) Whether financial statements have been drawn on the basis of AS taxonomy Ind AS taxonomy 7 Whether consolidated Financial Statements are also being filed Yes No 8 (a) In case of a government company, whether Comptroller and Auditor General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 Yes No (b) Provide details of comment(s) or supplement(s) received from CAG of India (c) Director's reply(s) on comments received from CAG of India (d) Whether CAG of India has conducted supplementary or test audit under section 143 Yes No Secretarial audit 9 *Whether Secretarial Audit is applicable Yes No 10 *Whether detailed disclosure with respect to Director's report Sec 134(3) is attached Yes No 11 Describe of state of company's affairs (in brief) SBN details 12 (a) Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 as provided in the Table below :- +-------------------------+-------+-----------------------+-------+ | Particulars | SBNS | Other denomination | Total | | | | notes | | +=========================+=======+=======================+=======+ | i Closing cash in hand | | | | | as on 08.11.2016 | | | | +-------------------------+-------+-----------------------+-------+ | ii (+) Permitted | | | | | receipts | | | | +-------------------------+-------+-----------------------+-------+ | iii (-) Permitted | | | | | payments | | | | +-------------------------+-------+-----------------------+-------+ | iv (-) Amount deposited | | | | | in Banks | | | | +-------------------------+-------+-----------------------+-------+ | v Closing cash in hand | | | | | as on 30.12.2016 | | | | +-------------------------+-------+-----------------------+-------+ (b) Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as Yes No THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December 2016 and if so, whether these are in accordance with the books of accounts maintained by the company 13 REPORTING OF CORPORATE SOCIAL RESPONSIBILITY 1 CSR applicability pursuant to (Section 135/Report for unspent CSR amount/Not applicable) Attachment(s) (a)*XBRL financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other documents) (b) XBRL document in respect Consolidated financial Statement (c) *Copy of financial statements duly authenticated as per section 134 (including auditors' report and other documents) (d) Copy of consolidated financial statements duly authenticated as per section 134 (including auditors' report and other documents) (e) Supplementary or test audit report under section 143 (f)Details of comments of CAG if India (g)Optional attachments (s) – if any Declaration I am authorised by the Board of Directors of the Company vide resolution number * Dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: (1) Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company (2) It is confirmed that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Financial Statements and all other documents which are required to be annexed or attached to the Financial Statements as required under Section 137 of the Companies Act, 2013. It is further confirmed that such document(s) have been prepared using the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015. THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-खण्ड 3(i)] (3) All the required attachments have been completely and legibly attached to this form. *To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Liquidator/Interim Resolution Professional (IRP)/ Resolution Professional (RP)) *Director identification number of the director; or PAN of the manager or CEO or CFO or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator; or Membership number of the secretary Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified record maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: (1) The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; (2) It is further certified that the attached XBRL document(s) fairly present, in all material respects, the audited financial statements of the company, in accordance with the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 (3) All the required attachments have been completely and legibly attached to this form; (4) It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. *To be digitally signed by Chartered accountant (in whole-time practice) Cost accountant (in whole-time practice) Company Secretary (in whole-time practice) * Whether associate or fellow Associate Membership number Certificate of Practice number Fellow THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. OR This eForm has been taken on file maintained by the Registrar of Companies through electronic mode and on the basis of statement of correctness given by the company For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) This eForm is hereby registered Digital signature of the authorising officer Date of signing (DD/MM/YYYY) [F. No. 01/19/2013-CL-V(Pt.)] BALAMURUGAN D, Jt. Secy. Note: The principal rules were published in the Gazette of India, Part II, Extra ordinary, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 9th September, 2015 and was last amended, vide number G.S.R. 794(E), dated the 15th October, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.