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Untitled Document

GENERAL CIRCULAR NO 25/2011

Corrigendum to Circular No. 09/2011 Dated : March 31, 2011

Subject : Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode.

The undersigned is to draw the attention on the Circular No. 09/2011 dated 31.3.2011 of this Ministry on the subject cited above. The following errata has been noticed which is rectified as under : -

2. In the said circular for clauses (i) and (ii) of paragraph 2 under the Hading Coverage in Phase I, the following shall be subsituted and read as :

"(i) All companies listed in India and their subsidiaries, having paid up capital of Rs. 5 Crore and above or a turnover of Rs. 100 crore or above, excluding banking companies, insurance companies, power companies, Non Banking Financial Companies (NBFCs) and overseas subsidiaries of these companies."

(J N Tikku)
Joint Director

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