July 2, 2011
MCA had mandated certain class of companies to file Balance Sheet and Profit & Loss Account along with Director's Report and Auditor's Report for the Financial Year 2010 – 2011 by using XBRL Taxonomy. MCA has prepared and hosted the Taxanomy Business Rules, Validity tools etc., required for the preparation of the above documents in XBLR format on the website of the ministry at www.mca.gov.in. The Frequently Asked Questions (FAQs) about XBRL have been framed by MCA for the information and easy understanding of the stakeholders and enclosed as Annexure –I to the General Circular No. 37/2011 dated 7th June, 2011. To enable filing on XBLR by stakeholders, MCA-21 portal will have XBLR filing module by July, 2011. (a) Click here to Download Final Taxonomy issued by MCA. (b) Click here to Download Final Business Rules issued by MCA.