hTe Companies (Filing of Documents and Forms inExtensible Business Reporting Language), Amendment, Rules, 2017

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 6th November, 2017

G.S.R.1372(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, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
(hereinafter referred to as the principal rules), for rule 3, the following rule shall be substituted, namely:—
“3. Filing of financial statements with Registrar.- The following class of companies shall file their financial
statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per
Annexure-I:-
(i) companies listed with stock exchanges in India and their Indian subsidiaries;
(ii) companies having paid up capital of five crore rupees or above;
(iii) companies having turnover of one hundred crore rupees or above;
(iv) all companies which are required to prepare their financial statements in accordance with Companies
(Indian Accounting Standards) Rules, 2015:
Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules,
2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial
statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy
provided in Annexure-II A:
Provided further that non-banking financial companies, housing finance companies and companies engaged in the
business of banking and insurance sector are exempted from filing of financial statements under these rules.”.