General Circular No: 1/2013 , Dated 15/01/2013
Sub: -Filing of Balance Sheet and Profit and
Loss Account in eXtensible Business Reporting Language (XBRL) mode for the
financial year commencing on or after 01.04.2011.
In continuation of the
Ministry’s General Circular Nos:
16/2012 dated 06.07.2012, 34/2012 dated 25.10.2012 and 39/2012 dated 12.12.2012 on the subject cited
above, it is stated that the time limit to file the financial statements in the
XBRL mode without any additional fee/penalty has been extended up to 15th
February 2013 or within 30 days from the due date of AGM of the company,
whichever is later.
All other terms and conditions
of the General Circular Nos: 16/2012 dated
06.07.2012 will remain the same.
Yours faithfully,
(Sanjay Kumar Gupta) Deputy Director