Rule, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

(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.”.

4. In the principal rules, for Annexure-I, the following Annexure shall be substituted, namely:— (see rule 3)

FORM NO. AOC- 4 XBRL

[Pursuant to section 137 of the Companies Act, 2013 and rule 12(2) of Companies (Accounts) Rules, 2014] Form for filing XBRL document in respect of financial statement and other documents with the Registrar Refer the instruction kit for filing the form.

Note -All fields marked in * are to be mandatorily filled.

Authorised capital of the company as on the date of filing Number of members of the company as on the date of filing

1. (a) *Corporate identity number (CIN) of company

(b) Global location number (GLN) of company

2. (a) Name of the company

(b) Address of registered office of the company

(c) *e-mail id of the company

3. * Financial year to which financial statements relates 4.(a)*Date of Board of Directors’ meeting in which financial statements are approved (DD/MM/YYYY)

(b) (i) *Nature of financial statements

(ii) Nature of revision o Financial statement o Directors Report o Both

(iii) Whether provisional financial statements filed earlier o Yes o No o Not applicable

(iv) Whether adopted in adjourned AGM o Yes o No o Not applicable

(v) Date of adjourned AGM in which financial statements were adopted

(vii) SRN of form AOC-4/AOC-4 XBRL

(viii) Date of order of competent authority (DD/MM/YYYY) 5.(a) Whether Annual General Meeting (AGM) is held o Yes o No o Not applicable

(b) If yes, date of AGM (DD/MM/YYYY) Pre-fill

(c) *Due Date, of AGM (DD/MM/YYYY)

(d) *Whether any extension for financial year or AGM granted o Yes o No

(e) If yes, due date of AGM after grant of extension (DD/MM/YYYY)

6. (a) *Whether Schedule III of the Companies Act, 2013 is applicable o Yes o No

(b) *Whether financial statements have been drawn on the basis of o AS Taxonomy o Ind-AS Taxonomy

7. *Type of Industry

8. *Whether consolidated Financial Statements Required or Not o Yes o No

9. (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 o Yes o 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 o Yes o No

10. *Whether Secretarial Audit is applicable. o Yes o No

11. *Whether detailed disclosure with respect to Director’s report under section 134(3) is attached o Yes o No 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 notes Total Closing cash in hand as on 08.11.2016 (+) Permitted receipts (-) Permitted payments (-) Amount deposited in Banks Closing cash in hand as on 30.12.2016 12(b) *Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as 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 o Yes o No Attachments List of attachment(s) 1.* XBRL financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents)

2. XBRL document in respect of Consolidated financial statement

3. Statement of subsidiaries as per section 129-Form AOC-1 (To be attached in respect of Foreign subsidiaries)

4. Statement of the fact and reasons for not adopting balance sheet in the annual general meeting (AGM)

5. Statement of the fact and reasons for not holding the AGM

6. Approval letter of extension of financial year or AGM

7. Supplementary or test audit report under section 143

8. Details of comments of CAG of India

9. Optional attachments (s)- if any Declaration I am authorized 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

3. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by *Director identification number of the director; or PAN of the manager or CEO or CFO; 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 records 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 Attach Attach Attach Attach DSC Attach Remove attachment Attach Attach Attach Attach

4. In the principal rules, after the Annexure-II, the following Annexure shall be inserted, namely:- (see Rule 3)

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.

___________Note: Attention is drawn to provisions of section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 11 # ELR 1 [110000] Balance sheet 2 [210000] Statement of profit and loss 3 [210000a] Statement of profit and loss 5 [320000] Cash flow statement, indirect 6 [400100] Notes - Equity share capital 7 [400200] Statement of changes in equity 8 [400300] Notes - Borrowings 9 [400400] Notes - Non-current investments 10 [400500] Notes - Current investments 11 [400600] Notes - Property, plant and equipment 12 [400700] Notes - Investment property 13 [400800] Notes - Goodwill 14 [400900] Notes - Other intangible assets 15 [401000] Notes - Biological assets other than bearer plants 16 [401100] Notes - Subclassification and notes on liabilities and assets 17 [401200] Notes - Additional disclosures on balance sheet 18 [500100] Notes - Subclassification and notes on income and expenses 19 [500200] Notes - Additional information statement of profit and loss 20 [610100] Notes - List of accounting policies 21 [610200] Notes - Corporate information and statement of IndAs compliance 22 [610300] Notes - Accounting policies, changes in accounting estimates and errors 23 [610400] Notes - Interim financial reporting 24 [610500] Notes - Events after reporting period 25 [610600] Notes - Hyperinflationary reporting 26 [610700] Notes - Business combinations 27 [610800] Notes - Related party 28 [610900] Notes - First time adoption 29 [611000] Notes - Exploration for and evaluation of mineral resources 30 [611100] Notes - Financial instruments 31 [611200] Notes - Fair value measurement 32 [611300] Notes - Regulatory deferral accounts 33 [611400] Notes - Separate financial statements 34 [611500] Notes - Interests in other entities 35 [611600] Notes - Non-current asset held for sale and discontinued operations 36 [611700] Notes - Other provisions, contingent liabilities and contingent assets 37 [611800] Notes - Revenue 38 [611900] Notes - Accounting for government grants and disclosure of government assistance 39 [612000] Notes - Construction contracts 40 [612100] Notes - Impairment of assets 41 [612200] Notes - Leases 42 [612300] Notes - Transactions involving legal form of lease 43 [612400] Notes - Service concession arrangements 44 [612500] Notes - Share-based payment arrangements 45 [612600] Notes - Employee benefits 46 [612700] Notes - Income taxes 47 [612800] Notes - Borrowing costs 48 [612900] Notes - Insurance contracts 49 [613000] Notes - Earnings per share 50 [613100] Notes - Effects of changes in foreign exchange rates 51 [613200] Notes - Cash flow statement 52 [613300] Notes - Operating segments 53 [613400] Notes - Consolidated Financial Statements 54 [700100] Notes - Key managerial personnels and directors remuneration and other information 55 [700200] Notes - Corporate social responsibility 56 [700300] Disclosure of general information about company 57 [700400] Disclosures - Auditors report 58 [700500] Disclosures - Signatories of financial statements 59 [700600] Disclosures - Directors report 60 [700700] Disclosures - Secretarial audit report [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 13 # prefix name id type enumerations oup ype xbrli:item duration false true xbrli:item debit instant false true xbrli:item duration true true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true 7 in-ca in- Type xbrli:item duration false true 8 in-ca nt Type xbrli:item duration false true 9 in-ca in- iod Type xbrli:item duration false true 10 in-ca otment in- Type xbrli:item duration false true 11 in-ca Transactions in- ions Type xbrli:item duration false true 12 in-ca amation in- Type xbrli:item duration false true Type xbrli:item duration false true 14 in-ca in- n Type xbrli:item duration false true 15 in-ca in- Type xbrli:item duration false true 16 in-ca s Type xbrli:item duration false true Type xbrli:item duration false true in-ca- er xbrli:item duration false true in-ca- er xbrli:item duration false true 20 in-ca older ype xbrli:item duration false true 21 in-ca in- ct ype xbrli:item duration true true 22 in-ca in- Abstract ype xbrli:item duration true true 23 in-ca in- xbrli:item duration false true 24 in-ca ype xbrli:item duration false true 25 in-ca in- pe xbrli:item duration false true 26 in-ca Abstract in- ype xbrli:item duration true true xbrli:item instant false true 28 in-ca ment xbrli:item duration false true ype xbrli:item duration true true xbrli:item duration false true xbrli:item duration false true 32 in-ca in- ion Type xbrli:item duration false true ype xbrli:item duration true true 34 in-ca in- xbrli:item duration false true xbrli:item duration false true 36 in-ca in- fering xbrli:item duration false true 37 in-ca in- xbrli:item duration false true 38 in-ca in- ype xbrli:item duration false true xbrli:item debit duration false true 40 in-ca in- nses xbrli:item debit duration false true 41 in-ca in- xbrli:item debit duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 15 42 in-ca in- xbrli:item debit duration false true 43 in-ca in- xbrli:item debit duration false true xbrli:item duration true true 45 in-ca in- xbrli:item duration true true 46 in-ca mber xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true 49 in-ca in- xbrli:item duration true true 50 in-ca mber xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true 53 in-ca in- xbrli:item duration true true 54 in-ca ber xbrli:item duration true true xbrli:item duration true true 56 in-ca in- mber xbrli:item duration true true 57 in-ca ember xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true in-ca- (Fully convertible) (Partly convertible) (Non- convertible) xbrli:item duration false true in-ca- (Banks) (Government semi government) (Intercorporate ) (Others) xbrli:item duration false true 64 in-ca riod xbrli:item credit duration false true 65 in-ca in- ssued xbrli:item duration false true pe xbrli:item duration false true 67 in-ca in- xbrli:item instant false true 68 in-ca in- xbrli:item instant false true 69 in-ca in- xbrli:item credit duration false true 70 in-ca rises ype xbrli:item duration false true in-ca- er xbrli:item duration false true 72 in-ca in- ype xbrli:item duration true true 73 in-ca in- ype xbrli:item duration false true 74 in-ca in- ype xbrli:item duration false true 75 in-ca in- xbrli:item instant false true 76 in-ca in- ct ype xbrli:item duration true true 77 in-ca pany Type xbrli:item instant false true xbrli:item credit instant false true 79 in-ca in- Type xbrli:item instant false true 80 in-ca in- xbrli:item credit instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 17 81 in-ca in- bstract ype xbrli:item duration true true 82 in-ca in- ble ype duration true true 83 in-ca is ype duration true true 84 in-ca mber xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true 87 in-ca s ype duration true true 88 in-ca mber xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true 91 in-ca in- ype xbrli:item duration true true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true 96 in-ca in- Type xbrli:item duration false true 97 in-ca in- Type xbrli:item duration false true Type xbrli:item duration false true 99 in-ca t Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true 102 in-ca es Type xbrli:item duration false true 103 in-ca anies Type xbrli:item duration false true Type xbrli:item duration false true 105 in-ca es Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true 109 in-ca ns Type xbrli:item duration false true 110 in-ca vestors in- Type xbrli:item duration false true 111 in-ca in- s Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true Type xbrli:item duration false true xbrli:item duration false true xbrli:item duration false true xbrli:item duration false true ype xbrli:item duration true true xbrli:item instant false true xbrli:item instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 19 128 in-ca in- tract ype xbrli:item duration true true xbrli:item credit duration false true xbrli:item debit duration false true 131 in-ca in- xbrli:item credit duration false true 132 in-ca in- xbrli:item debit duration false true 133 in-ca in- ar xbrli:item duration false true 134 in-ca in- xbrli:item duration false true 135 in-ca in- xbrli:item instant false true 136 in-ca in- xbrli:item instant false true 137 in-ca efund xbrli:item credit duration false true 138 in-ca in- xbrli:item instant false true 139 in-ca Acquisition in- on ype xbrli:item duration false true ype xbrli:item duration true true xbrli:item credit duration false true 142 in-ca bstract ype xbrli:item duration true true 143 in-ca xplanatory in- y xbrli:item duration false true ype xbrli:item duration true true 145 in-ca in- xbrli:item duration false true 146 in-ca in- ype xbrli:item duration false true ype xbrli:item duration true true 148 in-ca in- xbrli:item duration false true 149 in-ca in- ype xbrli:item duration false true xbrli:item debit instant false true 151 in-ca in- ct ype xbrli:item duration true true 152 in-ca in- xbrli:item duration false true 153 in-ca in- ars pe xbrli:item duration false true 154 in-ca in- xbrli:item duration false true 155 in-ca in- rs pe xbrli:item duration false true 156 in-ca natory in- xbrli:item duration false true 157 in-ca in- pe xbrli:item duration false true 158 in-ca y in- xbrli:item duration false true 159 in-ca in- pe xbrli:item duration false true 160 in-ca in- xbrli:item duration false true 161 in-ca in- pe xbrli:item duration false true 162 in-ca ory in- xbrli:item duration false true 163 in-ca in- pe xbrli:item duration false true 164 in-ca in- ype xbrli:item duration true true 165 in-ca in- xbrli:item duration false true 166 in-ca t ype xbrli:item duration true true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 21 167 in-ca in- xbrli:item debit duration false true 168 in-ca in- eriod xbrli:item duration false true 169 in-ca in- xbrli:item duration false true 170 in-ca in- iod xbrli:item duration false true 171 in-ca in- ncy xbrli:item duration false true xbrli:item duration false true 173 in-ca in- xbrli:item duration false true ype xbrli:item duration true true xbrli:item debit duration false true xbrli:item debit duration false true xbrli:item debit duration false true 178 in-ca xpenses in- xbrli:item debit duration false true xbrli:item debit duration false true xbrli:item debit duration false true 181 in-ca ct in- ype xbrli:item duration true true 182 in-ca in- ype xbrli:item duration false true 183 in-ca in- ype xbrli:item duration false true 184 in-ca in- xbrli:item duration false true 185 in-ca in- ype xbrli:item duration true true 186 in-ca in- xbrli:item debit duration false true 187 in-ca in- ype xbrli:item duration false true 188 in-ca in- ype xbrli:item duration true true 189 in-ca in- xbrli:item debit duration false true 190 in-ca tract ype xbrli:item duration true true ype xbrli:item duration true true xbrli:item credit duration false true xbrli:item credit duration false true xbrli:item credit duration false true ype xbrli:item duration true true xbrli:item credit duration false true xbrli:item credit duration false true xbrli:item credit duration false true xbrli:item credit duration false true xbrli:item credit duration false true 201 in-ca in- ype xbrli:item duration true true xbrli:item debit duration false true 203 in-ca in- ype xbrli:item duration true true 204 in-ca in- xbrli:item duration false true 205 in-ca in- ype xbrli:item duration true true 206 in-ca in- xbrli:item debit duration false true ype xbrli:item duration false true 208 in-ca in- xbrli:item duration false true 209 in-ca in- ype xbrli:item duration true true 210 in-ca in- ype xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 23 211 in-ca in- ype xbrli:item duration false true 212 in-ca ata in- ype xbrli:item duration false true 213 in-ca in- ype xbrli:item duration false true 214 in-ca in- ype xbrli:item duration false true 215 in-ca in- ype xbrli:item duration false true 216 in-ca in- ype xbrli:item duration false true 217 in-ca in- ype xbrli:item duration false true ype xbrli:item duration true true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true 222 in-ca in- xbrli:item duration false true ype xbrli:item duration false true 224 in-ca Properties in- s ype xbrli:item duration false true 225 in-ca in- nted ype xbrli:item duration false true 226 in-ca in- ype xbrli:item duration false true 227 in-ca in- ype xbrli:item duration false true 228 in-ca in- ype xbrli:item duration false true 229 in-ca in- uneration ype xbrli:item duration false true 230 in-ca ompany in- ype xbrli:item duration false true 231 in-ca in- ype xbrli:item duration false true 232 in-ca in- s ype xbrli:item duration false true 233 in-ca in- ype xbrli:item duration false true 234 in-ca Act1934 in- ype xbrli:item duration false true 235 in-ca in- xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 25 in-ca- (Director or his relative) (Key managerial personnel or his relative) (Firm in which director, manager or his relative is a partner) (Private company in which a director or manager or his relative is a member or director) (Public company in which a director or manager is a director and holds along with his relatives, more than two per cent of its paid- up share capital) (Body corporate whose Board of Directors, managing director or manager is accustomed to act in accordance with the advice, xbrli:item duration false true 237 in-ca in- xbrli:item duration false true 238 in-ca in- in-ca- (Inability of company to formulate a well-conceived CSR policy) (Adoption of long gestation CSR programmes / projects) (Suitable implementing agencies not found) (Non- receipt of utilisation certificate from implementing agencies) (Delay in formation of CSR committee) (Delay in implementatio n of plan) (Restructuring of CSR policies, etc.) (Budget advanced to NGO’s but not spent) (Delay in project identification) (Lack of prior expertise) (Delay in capacity building) (Others) xbrli:item duration false true 239 in-ca in- ype xbrli:item duration false true 240 in-ca itor ype xbrli:item duration false true ype xbrli:item duration false true in-ca- (Direct Method) (Indirect Method) xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 27 243 in-ca in- ype xbrli:item duration false true ype xbrli:item duration true true 245 in-ca Closed in- pe xbrli:item duration false true 246 in-ca losed pe xbrli:item duration false true ype xbrli:item duration false true 248 in-ca in- nt ype xbrli:item duration false true 249 in-ca act ype xbrli:item duration true true ype xbrli:item duration false true 251 in-ca gory ype xbrli:item duration false true ype duration true true ype duration true true 254 in-ca ems ype xbrli:item duration true true in-ca- xbrli:item duration false true ype xbrli:item duration false true xbrli:item credit duration false true 258 in-ca in- in-ca- xbrli:item duration false true ype xbrli:item duration false true 260 in-ca in- ervice ype xbrli:item duration false true 261 in-ca ice xbrli:item credit duration false true 262 in-ca in- m xbrli:item duration false true xbrli:item duration false true 264 in-ca in- xbrli:item duration false true 265 in-ca s in- xbrli:item duration false true 266 in-ca in- ype xbrli:item duration false true 267 in-ca t in- ype xbrli:item duration true true 268 in-ca in- ype duration true true 269 in-ca in- ype duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true 275 in-ca ms in- ype xbrli:item duration true true 276 in-ca ssets ype xbrli:item duration false true 277 in-ca in- ype xbrli:item duration false true 278 in-ca in- ype xbrli:item duration false true 279 in-ca ries ype xbrli:item duration false true ype xbrli:item duration false true 281 in-ca in- ype xbrli:item duration false true ype xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 29 283 in-ca in- ype xbrli:item duration false true 284 in-ca in- d ype xbrli:item duration false true 285 in-ca in- ype xbrli:item duration false true 286 in-ca in- planatory xbrli:item duration false true 287 in-ca in- xbrli:item duration false true 288 in-ca xplanatory in- y xbrli:item duration false true 289 in-ca in- ype xbrli:item duration false true ype xbrli:item duration true true ype duration true true ype duration true true ain ype xbrli:item duration true true in-ca- (Individual) (Auditors firm) xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true 300 in-ca in- in-ca- er xbrli:item duration false true in-ca- er xbrli:item duration false true pe xbrli:item duration false true pe xbrli:item duration false true 304 in-ca stract ype xbrli:item duration true true 305 in-ca Abstract in- ype xbrli:item duration true true 306 in-ca Table ype duration true true ype duration true true 308 in-ca in- s ype xbrli:item duration true true 309 in-ca bstract ype xbrli:item duration true true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true in-ca- er xbrli:item duration false true 315 in-ca or pe xbrli:item duration false true 316 in-ca in- ype xbrli:item duration true true ype xbrli:item duration false true 318 in-ca ry in-ca- er xbrli:item duration false true 319 in-ca in- tary pe xbrli:item duration false true 320 in-ca in- tract ype xbrli:item duration true true ype xbrli:item duration false true 322 in-ca ficer in-ca- er xbrli:item duration false true 323 in-ca in- Officer pe xbrli:item instant false true 324 in-ca Abstract in- ype xbrli:item duration true true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 31 325 in-ca Table ype duration true true ype duration true true 327 in-ca in- ype xbrli:item duration true true ype xbrli:item duration true true ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true in-ca- er xbrli:item duration false true 333 in-ca ger pe xbrli:item duration false true 334 in-ca ory xbrli:item duration false true ype xbrli:item duration false true 336 in-ca in- ype xbrli:item duration false true 337 in-ca in- ype xbrli:item duration false true ype xbrli:item duration false true ype xbrli:item duration false true 340 in-ca in- ype xbrli:item duration false true ype xbrli:item duration false true 342 in-ca in- ype xbrli:item duration false true 343 in-ca in- xbrli:item duration false true 344 in-ca anatory in- xbrli:item duration false true 345 in-ca in- ype xbrli:item duration true true 346 in-ca in- ype duration true true 347 in-ca in- ype duration true true omain 348 in-ca in- ype xbrli:item duration true true 349 in-ca in- ype xbrli:item duration false true 350 in-ca in- ype xbrli:item duration false true 351 in-ca in- pe xbrli:item instant false true 352 in-ca in- xbrli:item debit instant false true 353 in-ca in- pe xbrli:item instant false true 354 in-ca in- ype xbrli:item duration true true 355 in-ca in- ype duration true true 356 in-ca in- ype duration true true 357 in-ca in- ype xbrli:item duration true true 358 in-ca in- ype xbrli:item duration false true 359 in-ca in- ype xbrli:item duration false true 360 in-ca in- pe xbrli:item instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 33 361 in-ca rty in- xbrli:item debit instant false true 362 in-ca in- xbrli:item duration false true 363 in-ca oved in- pe xbrli:item duration false true 364 in-ca in- xbrli:item duration false true 365 in-ca in- ype xbrli:item duration true true 366 in-ca in- ype duration true true ype duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbrli:item duration true true xbr

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Companies Act, 2013