The Ministry of Corporate Affairs ( MCA ) has amended the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. As per the notification issued on June 6, 2025, companies filing their financial statements in e-Form AOC-4 XBRL are now mandated to attach a copy of their duly signed and authenticated financial statements in PDF format along with the XBRL filing. This amendment, which comes into effect from July 14, 2025, inserts a new sub-rule (1A) to Rule 3. It stipulates that companies *must append the signed financials, including the Board’s Report, Auditor’s Report, and other related documents* , as required under Section 134 of the Companies Act, 2013. This is in addition to submitting the financial data in XBRL format, ensuring a parallel record of the exact signed versions used for statutory purposes.