With respect to consolidated financial statements, if consolidation is not applicable for previous year, then consolidated financial statements of current year is to be attached in pdf format only. In this case only standalone financial statement is to be attached in the XBRL mode. Similarly, if consolidation is applicable only for previous year and not for current year, then consolidated financial statements of previous year to be attached in pdf format and standalone financial statement is to be attached in XBRL mode. In such case, select 'NO' in the field 'whether consolidated balance sheet is also being filed' and provide the consolidated financials in pdf format as an 'optional attachment'.

Yes, Form 23AC and 23ACA XBRL or Non –XBRL shall continue to be there for filing by companies which have prepared their balance sheet and profit and loss as per schedule VI of Companies Act, 1956. The filing can be done only for the financial year commencing before 1.04.2014. New e-forms AOC-4 XBRL/AOC-4 been notified for filing of financial statements for accounting year commencing on or after 01.04.2014 (i.e., application of new Schedule III of the Companies Act, 2013).

A detailed Filing Manual has been prepared to explain various steps needed for successful filing of XBRL document by a company. Filing Manual for relevant year is available on the MCA XBRL portal.

In the given case, a dummy PAN ‘AAAAA9999A’ maybe used. Please note that use of this default ‘AAAAA9999A’ should be supported by providing on adequate footnote.

No, the MCA XBRL Validation Tool is only one level of verifying the correctness & completeness of XBRL document filed by a company. Before certification or verification of the XBRL document on e-form by company and professional, it is important to ensure that disclosures provided in the XBRL documents are same as the financial statements adopted in the AGM of the company in all material aspects. In other words, a mere successful validation of an XBRL document through MCA Validation Tool does not imply that compliance under section 137 of the Companies Act, 2013 has been achieved.

The MCA XBRL Validation Tool also provides for a printable ‘human-readable’ pdf version of the XBRL document prepared by you. You shall ensure that disclosures in this pdf file are as per the adopted and published financial statement of the company in all material aspects. You may however note that due to XBRL taxonomy, HTML guidelines, etc. the display/presentation of these disclosures may not exactly match with those in published financial statements of the company. Such variations in human-readable’ pdf version of the XBRL document and published financial statements of the company are unavoidable, and thus permitted.

Although XBRL improves the quality of financial reporting by companies, an XBRL document may still be successfully ‘validated’ by the MCA Validation Tool even if the disclosures contained in it are not as per adopted financial statement of the company, and/or inappropriate usage of taxonomy elements, footnotes, text-block tagging, etc. It may be noted that the Ministry has identified few cases of ‘poor’ quality XBRL filings and measures are being contemplated against responsible companies/professionals. The quality of XBRL filings for FY 2014-15 would also be minutely watched by the Ministry and thus companies/professionals are advised to ensure that their XBRL filings presents a true and fair view of state of affairs of the company.

With respect to SRN of Form-ADT-1 (for appointment of auditor), where the information regarding appointment to RoC is not required to be filed, Z99999999 may be entered in XBRL document. Please note that use of this default ‘Z99999999’ should be supported by providing on adequate footnote.

Secretarial audit report should be given by a Company secretary in Practice. Kindly refer to section 204 of the companies Act, 2013.

The tool will throw errors instead of warnings, while validating the instance document using Taxonomy 2015, if the HTML format of the content in the textual information is not as per the HTML guidelines mentioned in the Filing Manual.