XBRL FILLING

Those Companies which fall in any of the below mentioned categories, need to file their balance sheet and P&L in XBRL mode compulsorily within deadline.

1. Paid up capital in excess of Rs.5,00,00,000/-

2.Turnover in Excess of Rs.100,00,00,000/-

3.All listed companies and their Indian Subsidiaries

4.All companies to whom XBRL was applicable for the FY ended 31.03.2011 irrespective of whether those companies have filed or not and notwithstanding of any change in above Paid up capital /Turnover /Status in the subject FY 2011 - 2012 compared to the previous year.

As per Section 220 of the Companies Act, 1956, every company registered under the Companies Act 1956 must hold an ANNUAL GENERAL MEETING (AGM) every year and within 30 days of holding the AGM, copy of Balance Sheet and Profit & Loss Account needs to be filed with the ROC in e-form 23AC and ACA, digitally signed by any one director of the company.

Note: (AGM)

            The due date of AGM is subject to following conditions :-

Condition 1:- Within 6 months of closing of the Financial year of the Company

Condition 2:- Every Calendar year one AGM should be conducted

Condition 3:- The time gap between each AGM shall not exceed 15 months. (18 months in case of First AGM from the date of incorporation)