General Circular No: 39/2012 , Dated 12.12.2012
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 and 34/2012 dated 25.10.2012 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 January 2013 or within 30 days from the date of AGM of the company, whichever is later.
2. All other terms and conditions of the General Circular No: 16/2012 dated 06.07.2012 will remain the same.
(Sanjay Kumar Gupta)