General Circular No 21/2012
File No. 17/160/2012-CL-V; Government of India; Ministry of Corporate Affairs; Dated02/08/2012
All the Regional Directors, All the Registrar of Companies
Sub: Filling of Balance Sheet and Profit and Loss Account by Companies in Non- XBRL for accounting year commencing on or after 01.04.2011.
Notification no. S.O-447 (E) dated 28.02.2011 on revised schedule VI is effective from 1st April 2011. The current year filing is based on revised schedule VI is due for filing. The revised form 23AC & ACA is under finalization and will be notified shortly on the MCA website.
All companies who are required to file non XBRL eform 23AC & ACA as per revised schedule VI be allowed to file their financial statement without any additional fee/penalty upto 15th September 2012 or within 30 days from the date of their AGM, whichever is later.
Sanjay Kumar Gupta