When companies think about corporate approvals under the Companies Act, 2013, the first authority that usually comes to mind is the Registrar of Companies (ROC) or the National Company Law Tribunal (NCLT). However, there is another important authority that plays a significant role in corporate law administration — the Regional Director (RD) of the Ministry...

XBRL (eXtensible Business Reporting Language) is a standardised electronic reporting format used for filing financial information with the Ministry of Corporate Affairs (MCA). It enables financial information to be presented in a structured and machine-readable format, facilitating its analysis and comparison. For companies covered by the applicable provisions, financial statements and...