MCA:
MCA has notified the New Form AOC – 4 (XBRL) which shall be available for filing w.e.f today, 1st October, 2015. All Companies which are falling under the critiria as prescribed by the MCA are required to file the financials in the XBRL mode only.
SEBI:
As per the Regulation 27(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, which specifies that the listed entity shall submit quarterly compliance report on corporate governance in the format specified by the Board from time to time to recognised Stock Exchange(s) within fifteen days from close of the quarter. Accordingly, SEBI has released the revised format(s) for Compliance Report on Corporate Governance to be submitted to Stock Exchange (s) by Listed Entities on quarterly basis, at the end of the financial year (for the whole of financial year), and within six months from end of financial year. Further, the Compliance Reports as mentioned above and Secretarial Audit Report shall also be placed before the board of directors of the listed entity in its next meeting. This circular shall come into force with effect from 90 days of notifications of Listing Regulations i.e. September 02, 2015.
CBDT:
The Central Board of Direct Taxes, in compliance to the order of Hon’ble Punjab and Haryana High Court dated 28.09.2015 & order of Hon’ble Gujarat High Court dated 29.09.2015 and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), has granted extension to due date returns of income to be E-filed by 30th September, 2015 upto 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh & in cases of Income-tax assessees of the State of Gujarat respectively. Further the extension is subject to the outcome of any further appeal / SLP which the CBDT may file against the said judgment(s).
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