MCA has amended Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules. As per the amended provisions, companies that file their financial statements in XBRL format, are now required to additionally attach a signed copy of the financial statements in PDF format. This attachment must include the Board’s Report, Auditor’s Report, and any other related documents duly authenticated in accordance with Section 134 of the Companies Act, 2013. Also, changes have also been made to Annexure-I, which relates to the format of e-Form AOC-4 XBRL.