The audited statement i.e. Balance sheet and Profit and Loss Account submission which is in form XBRL is extended upto 15th Jan, 2013 by General Circular No. 39/2012 dated 12.12.2012 for Financial year 2011-12. Before this circular the due date to filing Balance Sheet and Profit & Loss Account is 15th December, 2012.
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 6-7-2012 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 6-7-2012 will remain the same.