General Circular No.38 /2012 , Dated 23.11.2012
Sub : Filing of Balance Sheet and profit and Loss Account by companies in Non – XBRL for the accounting year commencing on or after 01.04.2011
In continuation of General Circular No. 30/2012 dated 28.09.2012 on the subject cited above, I am directed to say that Due date of filing of e-forms 23AC(Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI (applicable for the accounting year commencing on or after 1.4.2011 ) has been extended upto 24.11.2012 for Companies holding AGM or whose due date for holding AGM is on or after 21.09.2012.
Such companies can now file these eForms without any additional fees upto 24.11.2012 or due date of filing, whichever is later.
This has been issued with the approval of the competent authority.
Sanjay Kumar Gupta