[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART

I, SECTION 3, SUB SECTION (i)l

GOVERNMENT OF INDIA
Ministry of Corporate Affairs
Notification
New Delhi, the thApril, 2016

G.S.R. (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 CommencemenL- (l) 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. 1/19l2013-CL-V]

'{*lwru
(Amardeep Slngh Bhatia)
n
lc / Joint Secretary

Note.- The principal rules were notified vide notification number GSR 692(E)
dated 09.09.2015.
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