MCA has given one clarification on 26-09-2022 that “Amendment to Schedule III to the Companies Act, 2013 vide MCA Notification GSR. 207(E) dated 24th March 2021 mandates companies to round off the figures appearing in the Financial Statements depending upon their total income. However, if the companies provide absolute figures in e-forms i.e. AOC-4, the same shall not be treated as incorrect certification by the Professionals”.
But no clarification came for filing of AOC-4 XBRL forms.
In XBRL, there is always an option to rounding off figures . So our query is whether we should give only rounded off figures in XBRL filing to comply with MCA Notification GSR. 207(E) dated 24th March 2021 or we can give actual figures there also as we are giving in AOC-4 form?
Whether contractual employees are eligible to receive benefits under Share Based Employee Benefits schemes under SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021?
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