Companies (Filing of documents and forms in XBRL) Rules, 2015. MCA Issued New Rules for Filing of documents and forms in XBRL. Read Complete News form Below.
Companies (Filing of documents and forms in XBRL) Rules, 2015
G.S.R. _ (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), and in supersession of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:
1. Short title and commencement-
- (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting language) Rules, 2015.
- (2) They shall come into force from the date of their publication in the Official Gazette.
2 Definitions: – (1) In these rules, unless the context otherwise requires,-
(a) “Act’ means the Companies Act, 2013;
(b) “Annexure” means annexures appended to these rules;
(c) “Documents and forms” means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made 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 Act
(e) “Taxonomy” means in XBRL, an electronic dictionary for reporting the business data as approved by the Central Government 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 Companies (Specification of definitions details) Rules’ 2014 shall have the meanings respectively assigned to them in the Act and said rules’