**Policy Summary:**
This notification, designated G.S.R. 397(E), announces the Companies Filing of Documents and Forms in Extensible Business Reporting Language (XBRL) Amendment Rules, 2016. Issued by the Ministry of Corporate Affairs on April 4, 2016, and effective from the date of publication in the Official Gazette, these rules amend the Companies Filing of Documents and Forms in Extensible Business Reporting Language Rules, 2015. The amendment modifies rule 3, stipulating that banking, insurance, power sector, non-banking financial companies, and housing finance companies are not required to file financial statements under these rules. This notification is issued under the authority of subsections 1 and 2 of section 469, read with section 398 of the Companies Act, 2013 (18 of 2013). The original rules were notified under notification number G.S.R. 692(E) dated September 9, 2015. The notification was signed by Amardeep Singh Bhatia, Joint Secretary.
Key Entities Referenced
Ministry of Corporate Affairs: The ministry responsible for corporate affairs mentioned in the notification.
Companies Act, 2013: The primary legislation being amended by this notification.
Companies Filing of Documents and Forms in Extensible Business Reporting Language Rules, 2015: The specific rules being amended by this notification.
Companies Filing of Documents and Forms in Extensible Business Reporting Language Amendment Rules, 2016: The short title of the rules introduced by this notification.
banking, insurance, power sector, nonbanking financial companies and housing finance companies: List of sectors/companies exempted from filing financial statements under the specified rule.
Amardeep Singh Bhatia: Joint Secretary who signed the notification.
New Delhi: Location where the notification was issued. New Delhi, Delhi
G.S.R. 397(E): Notification number.
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1669 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 4th April, 2016
G.S.R. 397(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, 2016.
(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, in rule 3, for the proviso, the following proviso shall be substituted, namely:-
“Provided that the companies in banking, insurance, power sector, non-banking financial companies and housing
finance companies need not file financial statements under this rule.”.
[F. No. 1/19/2013-CL-V]
AMARDEEP SINGH BHATIA, Jt. Secy.
Note.- The principal rules were notified vide notification number GSR 692(E) dated 09.09.2015.
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