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Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment, Rules, 2017.

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The enactment

Long titleCompanies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment, Rules, 2017.
TypeRules
Year2013
JurisdictionCentral
MinistryMinistry of Corporate Affairs
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectscorporate, transport

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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(ii) पुनरीWण क� #कृित 0िव$ीय कथन 0िनदेशक �रपोट6 0दोन( (iii) Nया पहले अनंितम िव$ीय कथन फाइल �कया गया था 0हां 0नह^ 0लागू नह^ (iv) Nया /थिगत साधारण अिधवेशन (एजीएम) म� अंगीकृत �कया गया था 0हां 0नह^ 0लागू नह^ (v) /थिगत साधारण अिधवेशन (एजीएम) क� तारीख िजसम� िव$ीय कथन अंगीकृत �कया गया था.. (vi) #2प आईएनसी-28 का एसआरएन ............................................. (vii) *#2प एओसी-4/एओसी-4 एNसबीआरएल का एसआरएन.................. (viii) सWम #ािधकारी के आदेश क� तारीख ........................... (�दन/मास/वष6) 5. ((((कककक)))) �या�या�या�या वा1ष कवा1ष कवा1ष कवा1ष क साधारणसाधारणसाधारणसाधारण अिधवेशनअिधवेशनअिधवेशनअिधवेशन ((((एजीएमएजीएमएजीएमएजीएम)))) आयोिजतआयोिजतआयोिजतआयोिजत 3ई3ई3ई3ई 0000हांहांहांहां 0000नह5नह5नह5नह5 0000लागूलागूलागूलागू नह5नह5नह5नह5 (ख) य�द हां तो, साधारण अिधवेशन (एजीएम) क� तारीख ............................ (�दन/मास/वष6) (ग) *साधारण अिधवेशन (एजीएम) क� िनधा6�रत तारीख ............................... (�दन/मास/वष6) (घ) ****�या�या�या�या िव"ीयिव"ीयिव"ीयिव"ीय वष वष वष वष यायायाया साधारणसाधारणसाधारणसाधारण अिधवेशनअिधवेशनअिधवेशनअिधवेशन ((((एजीएमएजीएमएजीएमएजीएम) ) ) ) का समय बढ़ाने का समय बढ़ाने का समय बढ़ाने का समय बढ़ाने केकेकेके िलएिलएिलएिलए अनुमित दी गईअनुमित दी गईअनुमित दी गईअनुमित दी गई 0हां 0नह^ ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (ड.) य�द हां, तो समय बढ़ाने के पFात् साधारण अिधवेशन (एजीएम) क� िनधा6�रत ता�रख ................ (�दन/मास/वष6) 6. (क) *Nया कंपनी अिधिनयम, 2013 क� अनुसूची-III लागू है 0 हां 0 नह^ (ख) *कंपनी अपने िव$ीय कथन �कस आधार पर फाइल करती ह ै 0000 एएस टौNसानॉमी या 0000 इंडएएस टैNसानॉमी 7. *उbोग का #कार ............................... 8. *Nया समे�कत िव$ीय कथन अपेिWत ह ै 0 हां 0 नह^ 9. (क) सरकारी कंपनी के मामले म�, Nया भारत के िनयंBक-महालेखा परीWक (सीएजी) ने कंपनी अिधिनयम, 2013 क� धारा 143 के अधीन लेखापरीWा �रपोट6 पर �टcपणी क� ह ैया उसम� कुछ अनुपूरक �कया गया ह ै 0 हां 0 नह^ (ख) भारत के िनयंBक महालेखापरीWक से #ाd �टcपिणय( या अनुपूरक( का eयौरा द� – (ग) भारत के िनयंBक महालेखापरीWक से #ाd �टcपिणय( पर िनदशेक का उ$र (घ) Nया भारत के िनयंBक महालेखापरीWक ने धारा 143 के अधीन अनुपूरक लेखापरीWा या परीWण लेखापरीWा क� है 0 हां 0 नह^ 10. *Nया अनुसिचवीय लेखापरीWा लागू ह ै 0 हां 0 नह^ 11. *Nया धारा 134(3) के अधीन िनदशेक क� �रपोट6 के संबंध म� िव/तृत #कटीकरण eयौरे संलf ह ै 0 हां 0 नह^ 12* (क) िन;िलिखत तािलका म� यथा-उपबंिधत 8 नवंबर 2016 से 30 �दसंबर 2016 क� अविध के दौरान रखी गयी या संUवहार क� गई िविनgद6h बYक नोट( (एसबीएन) के eयौरे :- िविशिhयां एसबीएन अEय नोट कुल 08.11.2016 क� ि/थित तक अंितम नकदी (+) अनुjेय #ािdया ं (-) अनुjेय भुगतान (-) बYक म� जमा क� गई रकम 30.12.2016 तक अंितम नकदी 12(ख)* Nया लेखा परीWक ने यह सूिचत कर �दया ह ै�क Nया कंपनी ने 8 नवंबर 2016 से 30 �दसंबर 2016 क� अविध के दौरान अपने िव$ीय कथन( म� अपने धृित और साथ ही िविनgद6h बYक नोट( के Uवहार( का सही #कटीकरण �कया ह ैऔर य�द हां तो Nया वह कंपनी "ारा रखी गई लेखा बही के अनुसार ह।ै 0 हां 0 नह^ 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] संल6कसंल6कसंल6कसंल6क 1.*धारा 134 के अनुसार सkयक 2प से अिध#मािणत एNसबीआरएल िव$ीय कथन (बोड6 क� �रपोट6, लेखापरीWक क� �रपोट6 और अE य द/ तावेज सिहत) 2. समे�कत िव$ीय कथन के संबंध म� एNसबीआरएल द/तावेज 3. धारा 129 के अनुसार समनुषंिगय( का िववरण – #2प एओसी-1 (िवदशेी समनुषंिगय( के संबंध म� संलf �कया जाए) 4. वाlष6क साधारण अिधवेशन म� तुलन पB अंगीकार नह^ करने संबंधी तm य और कारण का कथन 5. वाlष6क साधारण अिधवेशन आयोिजत नह^ करने संबंधी तm य और कारण का िववरण 6. िव$ीय वष6 या वाlष6क असाधारण अिधवेशन के िव/ तार का अनुमोदन पB 7. धारा 143 के अधीन अनुपूरक या जांच लेखापरीWा �रपोट6 8. भारत के िनयंBक-महालेखापरीWक के �टcपिणय( के eयौर� 9. वैकि�पक संलfक, य�द कोई ह( संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6संल6संल6संल6 कर�कर�कर�कर� संल6क'संल6क'संल6क'संल6क' क�क�क�क� सूचीसूचीसूचीसूची संल6कसंल6कसंल6कसंल6क हटाएंहटाएंहटाएंहटाएं घोषणाघोषणाघोषणाघोषणा मY कंपनी के िनदेशक मंडल के संक�प सं[या ...................... तारीख .................. "ारा इस #2प पर ह/ताWर करने और यह घोषणा करने के िलए #ािधकृत n ं�क इस #2प या इससे संबंQ मामल( क� िवषय-व/तु के संबंध म� कंपनी अिधिनयम, 2013 और उसके अधीन बने िनयम( क� सभी अपेWाo का पालन �कया गया ह।ै मY यह भी घोषणा करता n ं�क: 1. उपयु6' दी गई सभी सूचना इस #2प के संलfक( समेत सpय, सही और पूण6 ह ैतथा इस #2प से संबंिधत कोई सूचना नह^ िछपाई गई ह ैऔर कंपनी "ारा अनुरिWत मूल अिभलेख( के अनुसार ह।ै 2. यह पुिh क� जाती ह ै�क सभी संलf एNसबीआरएल द/तावेज सkयक 2प से ह/ताW�रत िव$ीय कथन( और सभी अEय द/तावेज(, िजEह� कंपनी अिधिनयम, 2013 क� धारा 137 के अधीन िव$ीय कथन के साथ संलf करना अपेिWत ह,ै क� एNसबीआरएल संप�रवlत6त #ितयां हY। यह भी पुिh क� जाती है �क ऐसे द/तावेज कंपनी (द/तावेज( और #2प( का #सारणीय कारबार �रपोट6 भाषा म� भरा जाना) िनयम, 2015 के अधीन यथा अिधसूिचत एNसबीआरएल वगrकरण िवjान (टेNसोनॉमी) का उपयोग करते +ए तैयार �कए गए हY। ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 3. सभी अपेिWत द/तावेज इस #2प के साथ पूण6 और पठनीय 2प से संलf �कए गए हY । ****अंक�यअंक�यअंक�यअंक�य ह ता�रह ता�रह ता�रह ता�र +कए+कए+कए+कए जाएजाएजाएजाए (डीएससीडीएससीडीएससीडीएससी बॉ�सबॉ�सबॉ�सबॉ�स)))) *पदनाम ..................................... *िनदेशक का िनदेशक पहचान सं[या (डीआईएन); #बंधक या सीईओ या सीएफओ या #ािधकृत #ितिनिध का डीआईएन या पैन; अथवा कंपनी सिचव क� सद/यता सं[या .............................................. वृि"कवृि"कवृि"कवृि"क 9ावसायी9ावसायी9ावसायी9ावसायी :ारा:ारा:ारा:ारा �माण�माण�माण�माण----प प प प मY यह घोषणा करता n ँ�क मुझे इस #2प के #माणन के #योजन के िलए सkयक 2प से िनयु' �कया गया है। यह #मािणत �कया जाता ह ै�क मYने इस #2प क� िवषय-व/तु और उससे संबंिधत मामल( के संबंध म� कपनी अिधिनयम, 2013 और उसके अधीन बनाए गए िनयम( के उपबंध( का अtययन �कया ह ैऔर मYने उपरो' eयौर( (संलfक( सिहत) का कंपनी/आवेदक "ारा रखे गए मूल/#मािणत अिभलेख(, जो इस #2प क� िवषय-व/तु है, से सpयापन �कया ह ैतथा उEह� सpय, सही और पूण6 पाया ह ैऔर इस #2प से संबंिधत कोई सूचना छुपाई नह^ गई ह।ै मY यह भी #मािणत करता n ँ�क – 1. उ' अिभलेख कंपनी के अपेिWत अिधका�रय( "ारा उिचत रीित से तैयार और ह/ताW�रत हY और कंपनी अिधिनयम, 2013 के संगत उपबंध( के अनुसार रखे गए हY तथा उEह� ठीक ि/थित म� पाया गया; 2. यह भी #मािणत �कया जाता ह ै�क संलf एNसबीआरएल द/तावेज, सभी संबंिधत मामल( म�, उिचत रीित से कंपनी (#सारणीय कारबार �रपोट6 भाषा म� द/तावेज( और #2प( को फाइल करना) िनयम, 2015 के अधीन यथा अिधसूिचत कंपनी द/तावेज( और #2प( को िव/तारणीय कारबार �रपोट6 भाषा म� फाइल करना िनयम, 2015 (एNसबीआरएल) वगrकरण िवjान (टेNसोनॉमी) के अनुसार कंपनी के लेखा परीिWत िव$ीय िववरण( क� व/तुि/थित दशा6ते हY; 3. सभी अपेिWत द/तावेज पूण6 और पठनीय 2प से इस #2प के साथ संलf �कए गए हY; 4. यह समझा गया है �क य�द �कसी /तर पर #माण पB गलत पाया जाता ह ैतो मY कंपनी अिधिनयम, 2013 क� धारा 448 के अधीन कार6वाई का दायी रnंगा। 0 चाट6ड6 अकाउंट�ट (पूण6कािलक Uवसायरत) या 0 लागत लेखाकार (पूण6कािलक Uवसायरत) या 0 कंपनी सिचव (पूण6कािलत Uवसायरत) .......................... सहबQ या फेलो 0 सहबQ 0 फेलो सद/यता सं[या ...................... Uवसाय सं[या का #माण पB ........................ -ट.पण-ट.पण-ट.पण-ट.पण: : : : धाराधाराधाराधारा 448 448 448 448 औरऔरऔरऔर धाराधाराधाराधारा 449 449 449 449 केकेकेके उपबंध'उपबंध'उपबंध'उपबंध' क�क�क�क� ओरओरओरओर >यान>यान>यान>यान आकृ?आकृ?आकृ?आकृ? +कया+कया+कया+कया जाताजाताजाताजाता हैहैहैहै िजसम�िजसम�िजसम�िजसम� @मश@मश@मश@मश: : : : िमBयािमBयािमBयािमBया कथनकथनकथनकथन////�माण�माण�माण�माण प प प प केकेकेके िलएिलएिलएिलए शाि तशाि तशाि तशाि त औरऔरऔरऔर िमBयािमBयािमBयािमBया साCयसाCयसाCयसाCय केकेकेके िलएिलएिलएिलए शाि तशाि तशाि तशाि त काकाकाका उपबंधउपबंधउपबंधउपबंध है।है।है।है। उपांत�रत कर� #2प क� जांच कर� पूण6 संवीWा जमा कर� काया6लय उपयोग हतुे फाइल eयौरे लगाएं ई-#2प सेवा अनुरोध सं[या (एसआरएन) ............................ ई-#2प फाइल तारीख .......................... (�दन/मास/वष6) इस ई-#2प को रिज/टर �कया जाता ह ै........................ जमा क� पुिh कर� ह/ताWर क� तारीख ........................... (�दन/मास/वष6) यायायाया 6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] इस ई-#2प को इलेNKॉिनक तरीक� से और फाइल करने वाले कंपनी "ारा �दए गए कथन( क� सpयता के आधार पर कंपनी रिज/Kार "ारा अनुरिWत फाइल म� िलया गया ह।ै”। 4. मूल िनयम( म�, उपाबंध-2 के बाद िन;िलिखत उपाबंध अंतः/थािपत �कया जाएगा, अथा6त् :- “उपाबंध-II क (िनयम 3 दखे�) [फा.सं. 1/19/2013-सीएल-V] अमरदीप uसंह भा�टया,संयु' सिचव -ट.पणी-ट.पणी-ट.पणी-ट.पणी ::::---- मूल िनयम अिधसूचना सं[या सा.का.िन. 692 (अ), तारीख 9 िसतंबर, 2015 "ारा भारत के राजपB, असाधारण, भाग II, खंड 3, उप-खंड (i) म� #कािशत �कए गए थे और तpपFात् अिधसूचना सं[या सा.का.िन. 397(अ) तारीख, 4 अ#ैल, 2016 "ारा संशोिधत �कए गए। MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 6th November, 2017 G.S.R.1372(E).—In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:—

1. Short title and commencement. - (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment, Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the principal rules), for rule 3, the following rule shall be substituted, namely:— “3. Filing of financial statements with Registrar.- The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:-

(i) companies listed with stock exchanges in India and their Indian subsidiaries;

(ii) companies having paid up capital of five crore rupees or above;

(iii) companies having turnover of one hundred crore rupees or above;

(iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015:

Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A:

Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.”.

4. In the principal rules, for Annexure-I, the following Annexure shall be substituted, namely:— “Annexure-I (see rule 3) ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 FORM NO. AOC- 4 XBRL [Pursuant to section 137 of the Companies Act, 2013 and rule 12(2) of Companies (Accounts) Rules, 2014] Form for filing XBRL document in respect of financial statement and other documents with the Registrar Language o English o Hindi Refer the instruction kit for filing the form.

Note -All fields marked in * are to be mandatorily filled. Authorised capital of the company as on the date of filing Number of members of the company as on the date of filing

1. (a) *Corporate identity number (CIN) of company

(b) Global location number (GLN) of company

2. (a) Name of the company

(b) Address of registered office of the company

(c) *e-mail id of the company

3. * Financial year to which financial statements relates From (DD/MM/YYYY) To (DD/MM/YYYY)

4.(a)*Date of Board of Directors’ meeting in which financial statements are approved (DD/MM/YYYY)

(b) (i) *Nature of financial statements

(ii) Nature of revision o Financial statement o Directors Report o Both

(iii) Whether provisional financial statements filed earlier o Yes o No o Not applicable

(iv) Whether adopted in adjourned AGM o Yes o No o Not applicable

(v) Date of adjourned AGM in which financial statements were adopted

(vi) SRN of form INC-28

(vii) SRN of form AOC-4/AOC-4 XBRL

(viii) Date of order of competent authority (DD/MM/YYYY)

5.(a) Whether Annual General Meeting (AGM) is held o Yes o No o Not applicable

(b) If yes, date of AGM (DD/MM/YYYY) Pre-fill 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(c) *Due Date, of AGM (DD/MM/YYYY)

(d) *Whether any extension for financial year or AGM granted o Yes o No

(e) If yes, due date of AGM after grant of extension (DD/MM/YYYY)

6. (a) *Whether Schedule III of the Companies Act, 2013 is applicable o Yes o No

(b) *Whether financial statements have been drawn on the basis of o AS Taxonomy o Ind-AS Taxonomy

7. *Type of Industry

8. *Whether consolidated Financial Statements Required or Not o Yes o No

9. (a) In case of a government company, whether Comptroller and Auditor General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 o Yes o No

(b) Provide details of comment(s) or supplement(s) received from CAG of India

(c) Director's reply(s) on comments received from CAG of India (d ) Whether CAG of India has conducted supplementary or test audit under section 143 o Yes o No

10. *Whether Secretarial Audit is applicable. o Yes o No

11. *Whether detailed disclosure with respect to Director’s report under section 134(3) is attached o Yes o No 12(a) *Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 as provided in the Table below :- Particulars SBNs Other denomination notes Total Closing cash in hand as on 08.11.2016 (+) Permitted receipts (-) Permitted payments (-) Amount deposited in Banks Closing cash in hand as on 30.12.2016 12(b) *Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company o Yes o No ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 Attachments List of attachment(s)

1.* XBRL financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents)

2. XBRL document in respect of Consolidated financial statement

3. Statement of subsidiaries as per section 129-Form AOC-1 (To be attached in respect of Foreign subsidiaries)

4. Statement of the fact and reasons for not adopting balance sheet in the annual general meeting (AGM)

5. Statement of the fact and reasons for not holding the AGM

6. Approval letter of extension of financial year or AGM

7. Supplementary or test audit report under section 143

8. Details of comments of CAG of India

9. Optional attachments (s)- if any Declaration I am authorized by the Board of Directors of the Company vide *resolution number *dated to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.

2. It is confirmed that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Financial Statements and all other documents which are required to be annexed or attached to the Financial Statements as required under Section 137 of the Companies Act, 2013. It is further confirmed that such document(s) have been prepared using the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015

3. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by *Designation *Director identification number of the director; or PAN of the manager or CEO or CFO; or Membership number of the secretary Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that:

1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order;

2. It is further certified that the attached XBRL document(s) fairly present, in all material respects, the audited financial statements of the company, in accordance with the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 Attach Attach Attach Attach DSC Attach Remove attachment Attach Attach Attach Attach 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

4. In the principal rules, after the Annexure-II, the following Annexure shall be inserted, namely:- “Annexure- II A (see Rule 3)

3. All the required attachments have been completely and legibly attached to this form;

4. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. ___________________________________________________________________________________________________ ___________Note: Attention is drawn to provisions of section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. ---------------------------------------------------------------------------------------------------------------------------- [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 11 # ELR 1 [110000] Balance sheet 2 [210000] Statement of profit and loss 3 [210000a] Statement of profit and loss 4 [310000] Cash flow statement,direct 5 [320000] Cash flow statement, indirect 6 [400100] Notes - Equity share capital 7 [400200] Statement of changes in equity 8 [400300] Notes - Borrowings 9 [400400] Notes - Non-current investments 10 [400500] Notes - Current investments 11 [400600] Notes - Property, plant and equipment 12 [400700] Notes - Investment property 13 [400800] Notes - Goodwill 14 [400900] Notes - Other intangible assets 15 [401000] Notes - Biological assets other than bearer plants 16 [401100] Notes - Subclassification and notes on liabilities and assets 17 [401200] Notes - Additional disclosures on balance sheet 18 [500100] Notes - Subclassification and notes on income and expenses 19 [500200] Notes - Additional information statement of profit and loss 20 [610100] Notes - List of accounting policies 21 [610200] Notes - Corporate information and statement of IndAs compliance 22 [610300] Notes - Accounting policies, changes in accounting estimates and errors 23 [610400] Notes - Interim financial reporting 24 [610500] Notes - Events after reporting period 25 [610600] Notes - Hyperinflationary reporting 26 [610700] Notes - Business combinations 27 [610800] Notes - Related party 28 [610900] Notes - First time adoption 29 [611000] Notes - Exploration for and evaluation of mineral resources 30 [611100] Notes - Financial instruments 31 [611200] Notes - Fair value measurement 32 [611300] Notes - Regulatory deferral accounts 33 [611400] Notes - Separate financial statements 12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 34 [611500] Notes - Interests in other entities 35 [611600] Notes - Non-current asset held for sale and discontinued operations 36 [611700] Notes - Other provisions, contingent liabilities and contingent assets 37 [611800] Notes - Revenue 38 [611900] Notes - Accounting for government grants and disclosure of government assistance 39 [612000] Notes - Construction contracts 40 [612100] Notes - Impairment of assets 41 [612200] Notes - Leases 42 [612300] Notes - Transactions involving legal form of lease 43 [612400] Notes - Service concession arrangements 44 [612500] Notes - Share-based payment arrangements 45 [612600] Notes - Employee benefits 46 [612700] Notes - Income taxes 47 [612800] Notes - Borrowing costs 48 [612900] Notes - Insurance contracts 49 [613000] Notes - Earnings per share 50 [613100] Notes - Effects of changes in foreign exchange rates 51 [613200] Notes - Cash flow statement 52 [613300] Notes - Operating segments 53 [613400] Notes - Consolidated Financial Statements 54 [700100] Notes - Key managerial personnels and directors remuneration and other information 55 [700200] Notes - Corporate social responsibility 56 [700300] Disclosure of general information about company 57 [700400] Disclosures - Auditors report 58 [700500] Disclosures - Signatories of financial statements 59 [700600] Disclosures - Directors report 60 [700700] Disclosures - Secretarial audit report [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 A B C D E F G H I J K L # prefix name id type enumerations substitutionGr oup balance periodType abstract nillable typedDomainRef 1 in-ca NameOfAssociateEntity in-ca_NameOfAssociateEntity xbrli:stringItemT ype xbrli:item duration false true 2 in-ca DepositRepaymentReserveAccountWithBanks in-ca_DepositRepaymentReserveAccountWithBanks xbrli:monetaryIt emType xbrli:item debit instant false true 3 in-ca DepositRepaymentReserveMember in-ca_DepositRepaymentReserveMember nonnum:domainI temType xbrli:item duration true true 4 in-ca NumberOfSharesIssuedInPublicOffering in-ca_NumberOfSharesIssuedInPublicOffering xbrli:sharesItem Type xbrli:item duration false true 5 in-ca NumberOfSharesIssuedAsBonusShares in-ca_NumberOfSharesIssuedAsBonusShares xbrli:sharesItem Type xbrli:item duration false true 6 in-ca NumberOfSharesIssuedAsRights in-ca_NumberOfSharesIssuedAsRights xbrli:sharesItem Type xbrli:item duration false true 7 in-ca NumberOfSharesIssuedInPrivatePlacementAri singOutOfConversionOfDebenturesPreference SharesDuringPeriod inca_NumberOfSharesIssuedInPrivatePlacementArisingOutO fConversionOfDebenturesPreferenceSharesDuringPeriod xbrli:sharesItem Type xbrli:item duration false true 8 in-ca NumberOfSharesIssuedInOtherPrivatePlaceme nt in-ca_NumberOfSharesIssuedInOtherPrivatePlacement xbrli:sharesItem Type xbrli:item duration false true 9 in-ca NumberOfSharesIssuedAsPreferentialAllotme ntArisingOutOfConversionOfDebenturesPrefer enceSharesDuringPeriod inca_NumberOfSharesIssuedAsPreferentialAllotmentArising OutOfConversionOfDebenturesPreferenceSharesDuringPer iod xbrli:sharesItem Type xbrli:item duration false true 10 in-ca NumberOfSharesIssuedAsOtherPreferentialAll otment inca_NumberOfSharesIssuedAsOtherPreferentialAllotment xbrli:sharesItem Type xbrli:item duration false true 11 in-ca NumberOfSharesIssuedInSharesBasedPayment Transactions inca_NumberOfSharesIssuedInSharesBasedPaymentTransact ions xbrli:sharesItem Type xbrli:item duration false true 12 in-ca NumberOfSharesIssuedUnderSchemeOfAmalg amation inca_NumberOfSharesIssuedUnderSchemeOfAmalgamation xbrli:sharesItem Type xbrli:item duration false true 13 in-ca NumberOfOtherIssuesOfShares in-ca_NumberOfOtherIssuesOfShares xbrli:sharesItem Type xbrli:item duration false true 14 in-ca NumberOfSharesIssuedUnderEmployeeStock OptionPlan inca_NumberOfSharesIssuedUnderEmployeeStockOptionPla n xbrli:sharesItem Type xbrli:item duration false true 15 in-ca NumberOfOtherIssueOfSharesArisingOutOfC onversionOfSecurities inca_NumberOfOtherIssueOfSharesArisingOutOfConversion OfSecurities xbrli:sharesItem Type xbrli:item duration false true 16 in-ca NumberOfSharesBoughtBackOrTreasuryShare s in-ca_NumberOfSharesBoughtBackOrTreasuryShares xbrli:sharesItem Type xbrli:item duration false true 17 in-ca OtherDecreaseInNumberOfShares in-ca_OtherDecreaseInNumberOfShares xbrli:sharesItem Type xbrli:item duration false true 18 in-ca CINOfShareholder in-ca_CINOfShareholder in-catypes:CINNumb er xbrli:item duration false true 19 in-ca PermanentAccountNumberOfShareholder in-ca_PermanentAccountNumberOfShareholder in-catypes:PANNumb er xbrli:item duration false true 20 in-ca CountryOfIncorporationOrResidenceOfShareh older in-ca_CountryOfIncorporationOrResidenceOfShareholder xbrli:stringItemT ype xbrli:item duration false true 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 A B C D E F G H I J K L 21 in-ca DisclosureOfDetailsOnPrivatePlacementOfSha reAbstract inca_DisclosureOfDetailsOnPrivatePlacementOfShareAbstra ct xbrli:stringItemT ype xbrli:item duration true true 22 in-ca DisclosureOfDetailsOnPrivatePlacementOfEq uityShareAbstract inca_DisclosureOfDetailsOnPrivatePlacementOfEquityShare Abstract xbrli:stringItemT ype xbrli:item duration true true 23 in-ca NumberOfPersonsOnPrivatePlacementOfEquit yShare inca_NumberOfPersonsOnPrivatePlacementOfEquityShare xbrli:decimalIte mType xbrli:item duration false true 24 in-ca NatureOfSecurityOnPrivatePlacementOfEquit yShare in-ca_NatureOfSecurityOnPrivatePlacementOfEquityShare xbrli:stringItemT ype xbrli:item duration false true 25 in-ca DateOfRedemptionOnPrivatePlacementOfEqui tyShare inca_DateOfRedemptionOnPrivatePlacementOfEquityShare xbrli:dateItemTy pe xbrli:item duration false true 26 in-ca DisclosureOfNumberOfShareholdersAllottees Abstract inca_DisclosureOfNumberOfShareholdersAllotteesAbstract xbrli:stringItemT ype xbrli:item duration true true 27 in-ca NumberOfShareholdersOfCompany in-ca_NumberOfShareholdersOfCompany xbrli:decimalIte mType xbrli:item instant false true 28 in-ca NumberOfAllotteesInCaseOfPreferentialAllot ment in-ca_NumberOfAllotteesInCaseOfPreferentialAllotment xbrli:decimalIte mType xbrli:item duration false true 29 in-ca DisclosureOfReductionInCapitalAbstract in-ca_DisclosureOfReductionInCapitalAbstract xbrli:stringItemT ype xbrli:item duration true true 30 in-ca WhetherReductionInCapitalDoneDuringYear in-ca_WhetherReductionInCapitalDoneDuringYear xbrli:booleanIte mType xbrli:item duration false true 31 in-ca AmountOfReductionInCapitalDuringYear in-ca_AmountOfReductionInCapitalDuringYear xbrli:monetaryIt emType xbrli:item duration false true 32 in-ca PercentageOfCapitalReductionToCapitalPrior ToReduction inca_PercentageOfCapitalReductionToCapitalPriorToReduct ion num:percentItem Type xbrli:item duration false true 33 in-ca DisclosureOfPublicOfferingAbstract in-ca_DisclosureOfPublicOfferingAbstract xbrli:stringItemT ype xbrli:item duration true true 34 in-ca WhetherMoneyRaisedFromPublicOfferingDuri ngYear inca_WhetherMoneyRaisedFromPublicOfferingDuringYear xbrli:booleanIte mType xbrli:item duration false true 35 in-ca AmountRaisedFromPublicOfferingDuringYear in-ca_AmountRaisedFromPublicOfferingDuringYear xbrli:monetaryIt emType xbrli:item duration false true 36 in-ca AmountUtilisedTowardsSpecifiedPurposesFor PublicOffering inca_AmountUtilisedTowardsSpecifiedPurposesForPublicOf fering xbrli:monetaryIt emType xbrli:item duration false true 37 in-ca AmountRemainingUnutilisedReceivedInRespe ctOfPublicOffering inca_AmountRemainingUnutilisedReceivedInRespectOfPubl icOffering xbrli:monetaryIt emType xbrli:item duration false true 38 in-ca DetailsOfOutstandingUnutilisedAmountsRecei vedInRespectOfPublicOffering inca_DetailsOfOutstandingUnutilisedAmountsReceivedInRes pectOfPublicOffering xbrli:stringItemT ype xbrli:item duration false true 39 in-ca SecuritiesPremiumAdjustedBonusShares in-ca_SecuritiesPremiumAdjustedBonusShares xbrli:monetaryIt emType xbrli:item debit duration false true 40 in-ca SecuritiesPremiumAdjustedWritingOffPrelimi naryExpenses inca_SecuritiesPremiumAdjustedWritingOffPreliminaryExpe nses xbrli:monetaryIt emType xbrli:item debit duration false true 41 in-ca SecuritiesPremiumAdjustedWritingOffDiscoun tExpensesIssueSharesDebentures inca_SecuritiesPremiumAdjustedWritingOffDiscountExpens esIssueSharesDebentures xbrli:monetaryIt emType xbrli:item debit duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 15 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 A B C D E F G H I J K L 42 in-ca SecuritiesPremiumAdjustedPremiumPayableR edemptionPreferenceSharesDebentures inca_SecuritiesPremiumAdjustedPremiumPayableRedemptio nPreferenceSharesDebentures xbrli:monetaryIt emType xbrli:item debit duration false true 43 in-ca SecuritiesPremiumAdjustedPurchaseOwnShare sOtherSecuritiesUnderSection68 inca_SecuritiesPremiumAdjustedPurchaseOwnSharesOtherS ecuritiesUnderSection68 xbrli:monetaryIt emType xbrli:item debit duration false true 44 in-ca FullyConvertibleDebenturesBanksMember in-ca_FullyConvertibleDebenturesBanksMember nonnum:domainI temType xbrli:item duration true true 45 in-ca FullyConvertibleDebenturesGovernmentSemi GovernmentMember inca_FullyConvertibleDebenturesGovernmentSemiGovernme ntMember nonnum:domainI temType xbrli:item duration true true 46 in-ca FullyConvertibleDebenturesIntercorporateMe mber in-ca_FullyConvertibleDebenturesIntercorporateMember nonnum:domainI temType xbrli:item duration true true 47 in-ca FullyConvertibleDebenturesOthersMember in-ca_FullyConvertibleDebenturesOthersMember nonnum:domainI temType xbrli:item duration true true 48 in-ca PartlyConvertibleDebenturesBanksMember in-ca_PartlyConvertibleDebenturesBanksMember nonnum:domainI temType xbrli:item duration true true 49 in-ca PartlyConvertibleDebenturesGovernmentSemi GovernmentMember inca_PartlyConvertibleDebenturesGovernmentSemiGovernm entMember nonnum:domainI temType xbrli:item duration true true 50 in-ca PartlyConvertibleDebenturesIntercorporateMe mber in-ca_PartlyConvertibleDebenturesIntercorporateMember nonnum:domainI temType xbrli:item duration true true 51 in-ca PartlyConvertibleDebenturesOthersMember in-ca_PartlyConvertibleDebenturesOthersMember nonnum:domainI temType xbrli:item duration true true 52 in-ca NonConvertibleDebenturesBanksMember in-ca_NonConvertibleDebenturesBanksMember nonnum:domainI temType xbrli:item duration true true 53 in-ca NonConvertibleDebenturesGovernmentSemiG overnmentMember inca_NonConvertibleDebenturesGovernmentSemiGovernme ntMember nonnum:domainI temType xbrli:item duration true true 54 in-ca NonConvertibleDebenturesIntercorporateMem ber in-ca_NonConvertibleDebenturesIntercorporateMember nonnum:domainI temType xbrli:item duration true true 55 in-ca NonConvertibleDebenturesOthersMember in-ca_NonConvertibleDebenturesOthersMember nonnum:domainI temType xbrli:item duration true true 56 in-ca BorrowingFromGovernmentSemiGovernment BodiesMember inca_BorrowingFromGovernmentSemiGovernmentBodiesMe mber nonnum:domainI temType xbrli:item duration true true 57 in-ca BorrowingFromForeignInstitutionalAgenciesM ember in-ca_BorrowingFromForeignInstitutionalAgenciesMember nonnum:domainI temType xbrli:item duration true true 58 in-ca BorrowingFromForeignCompaniesMember in-ca_BorrowingFromForeignCompaniesMember nonnum:domainI temType xbrli:item duration true true 59 in-ca DeferredPaymentForeignSourcesMember in-ca_DeferredPaymentForeignSourcesMember nonnum:domainI temType xbrli:item duration true true 60 in-ca DeferredPaymentIndianSourcesMember in-ca_DeferredPaymentIndianSourcesMember nonnum:domainI temType xbrli:item duration true true 61 in-ca DepositsFromShareholdersMember in-ca_DepositsFromShareholdersMember nonnum:domainI temType xbrli:item duration true true 62 in-ca NatureOfBondOrDebenture in-ca_NatureOfBondOrDebenture in-catypes:NatureOfB ondOrDebenture (Fully convertible) (Partly convertible) (Nonconvertible) xbrli:item duration false true 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 A B C D E F G H I J K L 63 in-ca HolderOfBondOrDebenture in-ca_HolderOfBondOrDebenture in-catypes:HolderOfB ondOrDebenture (Banks) (Government semi government) (Intercorporate ) (Others) xbrli:item duration false true 64 in-ca AmountOfBondsOrDebenturesIssuedDuringPe riod in-ca_AmountOfBondsOrDebenturesIssuedDuringPeriod xbrli:monetaryIt emType xbrli:item credit duration false true 65 in-ca NumberOfAllotteesToWhomBondsOrDebentu resWereIssued inca_NumberOfAllotteesToWhomBondsOrDebenturesWereI ssued xbrli:decimalIte mType xbrli:item duration false true 66 in-ca EarliestDateOfRedemption in-ca_EarliestDateOfRedemption xbrli:dateItemTy pe xbrli:item duration false true 67 in-ca NominalAmountOfBondsOrDebenturesHeldB yNomineeOrTrusteeOfCompany inca_NominalAmountOfBondsOrDebenturesHeldByNomine eOrTrusteeOfCompany xbrli:decimalIte mType xbrli:item instant false true 68 in-ca BookValueOfBondsOrDebenturesHeldByNom ineeOrTrusteeOfCompany inca_BookValueOfBondsOrDebenturesHeldByNomineeOrTr usteeOfCompany xbrli:decimalIte mType xbrli:item instant false true 69 in-ca MaximumAmountOutstandingForPeriodFrom MicroSmallMediumEnterprises inca_MaximumAmountOutstandingForPeriodFromMicroSma llMediumEnterprises xbrli:monetaryIt emType xbrli:item credit duration false true 70 in-ca NameSupplierBeingMicroSmallMediumEnterp rises in-ca_NameSupplierBeingMicroSmallMediumEnterprises xbrli:stringItemT ype xbrli:item duration false true 71 in-ca CINOfMicroSmallAndMediumEnterprise in-ca_CINOfMicroSmallAndMediumEnterprise in-catypes:CINNumb er xbrli:item duration false true 72 in-ca DisclosureOfInformationOnDeviationFromAcc ountingStandardsBalanceSheetAbstract inca_DisclosureOfInformationOnDeviationFromAccountingS tandardsBalanceSheetAbstract xbrli:stringItemT ype xbrli:item duration true true 73 in-ca DisclosureOfInformationOnDeviationFromAcc ountingStandardsBalanceSheet inca_DisclosureOfInformationOnDeviationFromAccountingS tandardsBalanceSheet xbrli:stringItemT ype xbrli:item duration false true 74 in-ca DisclosureOfReasonsForDeviationFromAccou ntingStandardsBalanceSheet inca_DisclosureOfReasonsForDeviationFromAccountingStan dardsBalanceSheet xbrli:stringItemT ype xbrli:item duration false true 75 in-ca FinancialEffectOfDeviationFromAccountingSt andardsBalanceSheet inca_FinancialEffectOfDeviationFromAccountingStandardsB alanceSheet xbrli:monetaryIt emType xbrli:item instant false true 76 in-ca DetailsOfShareCapitalHeldByForeignCompani esAbstract inca_DetailsOfShareCapitalHeldByForeignCompaniesAbstra ct xbrli:stringItemT ype xbrli:item duration true true 77 in-ca PercentageOfShareCapitalHeldByForeignCom pany in-ca_PercentageOfShareCapitalHeldByForeignCompany num:percentItem Type xbrli:item instant false true 78 in-ca ValueOfShareCapitalHeldByForeignCompany in-ca_ValueOfShareCapitalHeldByForeignCompany xbrli:monetaryIt emType xbrli:item credit instant false true 79 in-ca PercentageOfPaidUpCapitalHeldByForeignHo ldingCompanyAndOrWithItsSubsidiaries inca_PercentageOfPaidUpCapitalHeldByForeignHoldingCo mpanyAndOrWithItsSubsidiaries num:percentItem Type xbrli:item instant false true 80 in-ca ValueOfPaidUpCapitalHeldByForeignHolding CompanyAndOrWithItsSubsidiaries inca_ValueOfPaidUpCapitalHeldByForeignHoldingCompan yAndOrWithItsSubsidiaries xbrli:monetaryIt emType xbrli:item credit instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 17 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 A B C D E F G H I J K L 81 in-ca DetailsOfShareholdingPatternOfPromotersAnd PublicAbstract inca_DetailsOfShareholdingPatternOfPromotersAndPublicA bstract xbrli:stringItemT ype xbrli:item duration true true 82 in-ca DetailsOfShareholdingPatternOfPromotersAnd PublicTable inca_DetailsOfShareholdingPatternOfPromotersAndPublicTa ble xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 83 in-ca ShareholdingPatternOfPromotersAndPublicAx is in-ca_ShareholdingPatternOfPromotersAndPublicAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true 84 in-ca ShareholdingPatternOfPromotersAndPublicMe mber in-ca_ShareholdingPatternOfPromotersAndPublicMember nonnum:domainI temType xbrli:item duration true true 85 in-ca PromotersMember in-ca_PromotersMember nonnum:domainI temType xbrli:item duration true true 86 in-ca PublicShareholdingMember in-ca_PublicShareholdingMember nonnum:domainI temType xbrli:item duration true true 87 in-ca ClassificationBasedOnNationalityOrOriginAxi s in-ca_ClassificationBasedOnNationalityOrOriginAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true 88 in-ca ClassificationBasedOnNationalityOrOriginMe mber in-ca_ClassificationBasedOnNationalityOrOriginMember nonnum:domainI temType xbrli:item duration true true 89 in-ca IndianMember in-ca_IndianMember nonnum:domainI temType xbrli:item duration true true 90 in-ca ForeignMember in-ca_ForeignMember nonnum:domainI temType xbrli:item duration true true 91 in-ca DetailsOfShareholdingPatternOfPromotersAnd PublicLineItems inca_DetailsOfShareholdingPatternOfPromotersAndPublicLi neItems xbrli:stringItemT ype xbrli:item duration true true 92 in-ca NumberOfSharesHeldByIndian in-ca_NumberOfSharesHeldByIndian xbrli:sharesItem Type xbrli:item duration false true 93 in-ca PercentageOfSharesHeldByIndian in-ca_PercentageOfSharesHeldByIndian num:percentItem Type xbrli:item duration false true 94 in-ca NumberOfSharesHeldByNonResidentIndian in-ca_NumberOfSharesHeldByNonResidentIndian xbrli:sharesItem Type xbrli:item duration false true 95 in-ca PercentageOfSharesHeldByNonResidentIndian in-ca_PercentageOfSharesHeldByNonResidentIndian num:percentItem Type xbrli:item duration false true 96 in-ca NumberOfSharesHeldByForeignNationalOther ThanNonResidentIndian inca_NumberOfSharesHeldByForeignNationalOtherThanNo nResidentIndian xbrli:sharesItem Type xbrli:item duration false true 97 in-ca PercentageOfSharesHeldByForeignNationalOt herThanNonResidentIndian inca_PercentageOfSharesHeldByForeignNationalOtherThan NonResidentIndian num:percentItem Type xbrli:item duration false true 98 in-ca NumberOfSharesHeldByCentralGovernment in-ca_NumberOfSharesHeldByCentralGovernment xbrli:sharesItem Type xbrli:item duration false true 99 in-ca PercentageOfSharesHeldByCentralGovernmen t in-ca_PercentageOfSharesHeldByCentralGovernment num:percentItem Type xbrli:item duration false true 100 in-ca NumberOfSharesHeldByStateGovernment in-ca_NumberOfSharesHeldByStateGovernment xbrli:sharesItem Type xbrli:item duration false true 101 in-ca PercentageOfSharesHeldByStateGovernment in-ca_PercentageOfSharesHeldByStateGovernment num:percentItem Type xbrli:item duration false true 102 in-ca NumberOfSharesHeldByGovernmentCompani es in-ca_NumberOfSharesHeldByGovernmentCompanies xbrli:sharesItem Type xbrli:item duration false true 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 A B C D E F G H I J K L 103 in-ca PercentageOfSharesHeldByGovernmentComp anies in-ca_PercentageOfSharesHeldByGovernmentCompanies num:percentItem Type xbrli:item duration false true 104 in-ca NumberOfSharesHeldByInsuranceCompanies in-ca_NumberOfSharesHeldByInsuranceCompanies xbrli:sharesItem Type xbrli:item duration false true 105 in-ca PercentageOfSharesHeldByInsuranceCompani es in-ca_PercentageOfSharesHeldByInsuranceCompanies num:percentItem Type xbrli:item duration false true 106 in-ca NumberOfSharesHeldByBanks in-ca_NumberOfSharesHeldByBanks xbrli:sharesItem Type xbrli:item duration false true 107 in-ca PercentageOfSharesHeldByBanks in-ca_PercentageOfSharesHeldByBanks num:percentItem Type xbrli:item duration false true 108 in-ca NumberOfSharesHeldByFinancialInstitutions in-ca_NumberOfSharesHeldByFinancialInstitutions xbrli:sharesItem Type xbrli:item duration false true 109 in-ca PercentageOfSharesHeldByFinancialInstitutio ns in-ca_PercentageOfSharesHeldByFinancialInstitutions num:percentItem Type xbrli:item duration false true 110 in-ca NumberOfSharesHeldByForeignInstitutionalIn vestors inca_NumberOfSharesHeldByForeignInstitutionalInvestors xbrli:sharesItem Type xbrli:item duration false true 111 in-ca PercentageOfSharesHeldByForeignInstitutiona lInvestors inca_PercentageOfSharesHeldByForeignInstitutionalInvestor s num:percentItem Type xbrli:item duration false true 112 in-ca NumberOfSharesHeldByMutualFunds in-ca_NumberOfSharesHeldByMutualFunds xbrli:sharesItem Type xbrli:item duration false true 113 in-ca PercentageOfSharesHeldByMutualFunds in-ca_PercentageOfSharesHeldByMutualFunds num:percentItem Type xbrli:item duration false true 114 in-ca NumberOfSharesHeldByVentureCapital in-ca_NumberOfSharesHeldByVentureCapital xbrli:sharesItem Type xbrli:item duration false true 115 in-ca PercentageOfSharesHeldByVentureCapital in-ca_PercentageOfSharesHeldByVentureCapital num:percentItem Type xbrli:item duration false true 116 in-ca NumberOfSharesHeldByBodyCorporate in-ca_NumberOfSharesHeldByBodyCorporate xbrli:sharesItem Type xbrli:item duration false true 117 in-ca PercentageOfSharesHeldByBodyCorporate in-ca_PercentageOfSharesHeldByBodyCorporate num:percentItem Type xbrli:item duration false true 118 in-ca NumberOfSharesHeldByOthers in-ca_NumberOfSharesHeldByOthers xbrli:sharesItem Type xbrli:item duration false true 119 in-ca PercentageOfSharesHeldByOthers in-ca_PercentageOfSharesHeldByOthers num:percentItem Type xbrli:item duration false true 120 in-ca NumberOfShares in-ca_NumberOfShares xbrli:sharesItem Type xbrli:item duration false true 121 in-ca PercentageOfShares in-ca_PercentageOfShares num:percentItem Type xbrli:item duration false true 122 in-ca NumberOfShareholdersPromoters in-ca_NumberOfShareholdersPromoters xbrli:decimalIte mType xbrli:item duration false true 123 in-ca NumberOfShareholdersPublic in-ca_NumberOfShareholdersPublic xbrli:decimalIte mType xbrli:item duration false true 124 in-ca NumberOfShareholdersPromotersAndPublic in-ca_NumberOfShareholdersPromotersAndPublic xbrli:decimalIte mType xbrli:item duration false true 125 in-ca BreakupOfEquityShareWarrantsAbstract in-ca_BreakupOfEquityShareWarrantsAbstract xbrli:stringItemT ype xbrli:item duration true true 126 in-ca EquityShareWarrantsForExistingMembers in-ca_EquityShareWarrantsForExistingMembers xbrli:decimalIte mType xbrli:item instant false true 127 in-ca EquityShareWarrantsForOthers in-ca_EquityShareWarrantsForOthers xbrli:decimalIte mType xbrli:item instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 19 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 A B C D E F G H I J K L 128 in-ca DetailsOfShareApplicationMoneyReceivedAn dPaidAbstract inca_DetailsOfShareApplicationMoneyReceivedAndPaidAbs tract xbrli:stringItemT ype xbrli:item duration true true 129 in-ca ShareApplicationMoneyReceivedDuringYear in-ca_ShareApplicationMoneyReceivedDuringYear xbrli:monetaryIt emType xbrli:item credit duration false true 130 in-ca ShareApplicationMoneyPaidDuringYear in-ca_ShareApplicationMoneyPaidDuringYear xbrli:monetaryIt emType xbrli:item debit duration false true 131 in-ca AmountOfShareApplicationMoneyReceivedBa ckDuringYear inca_AmountOfShareApplicationMoneyReceivedBackDurin gYear xbrli:monetaryIt emType xbrli:item credit duration false true 132 in-ca AmountOfShareApplicationMoneyRepaidRetu rnedBackDuringYear inca_AmountOfShareApplicationMoneyRepaidReturnedBac kDuringYear xbrli:monetaryIt emType xbrli:item debit duration false true 133 in-ca NumberOfPersonShareApplicationMoneyPaid DuringYear inca_NumberOfPersonShareApplicationMoneyPaidDuringYe ar xbrli:decimalIte mType xbrli:item duration false true 134 in-ca NumberOfPersonShareApplicationMoneyRece ivedDuringYear inca_NumberOfPersonShareApplicationMoneyReceivedDuri ngYear xbrli:decimalIte mType xbrli:item duration false true 135 in-ca NumberOfPersonShareApplicationMoneyPaid AsAtEndOfYear inca_NumberOfPersonShareApplicationMoneyPaidAsAtEnd OfYear xbrli:decimalIte mType xbrli:item instant false true 136 in-ca NumberOfPersonShareApplicationMoneyRece ivedAsAtEndOfYear inca_NumberOfPersonShareApplicationMoneyReceivedAsA tEndOfYear xbrli:decimalIte mType xbrli:item instant false true 137 in-ca ShareApplicationMoneyReceivedAndDueForR efund in-ca_ShareApplicationMoneyReceivedAndDueForRefund xbrli:monetaryIt emType xbrli:item credit duration false true 138 in-ca DisclosureOfWhetherAllAssetsAndLiabilities AreRegisteredWithCompany inca_DisclosureOfWhetherAllAssetsAndLiabilitiesAreRegist eredWithCompany xbrli:booleanIte mType xbrli:item instant false true 139 in-ca DisclosureOfSalientFeaturesOfArrangementOr Acquisition inca_DisclosureOfSalientFeaturesOfArrangementOrAcquisiti on xbrli:stringItemT ype xbrli:item duration false true 140 in-ca DetailsOnSweatEquitySharesAbstract in-ca_DetailsOnSweatEquitySharesAbstract xbrli:stringItemT ype xbrli:item duration true true 141 in-ca AmountOfSweatEquitySharesIssued in-ca_AmountOfSweatEquitySharesIssued xbrli:monetaryIt emType xbrli:item credit duration false true 142 in-ca DetailsRegardingCostRecordsAndCostAuditA bstract in-ca_DetailsRegardingCostRecordsAndCostAuditAbstract xbrli:stringItemT ype xbrli:item duration true true 143 in-ca DetailsRegardingCostRecordsAndCostAuditE xplanatory inca_DetailsRegardingCostRecordsAndCostAuditExplanator y nonnum:textBlo ckItemType xbrli:item duration false true 144 in-ca DetailsRegardingCostRecordsAbstract in-ca_DetailsRegardingCostRecordsAbstract xbrli:stringItemT ype xbrli:item duration true true 145 in-ca WhetherMaintenanceOfCostRecordsByCompa nyHasBeenMandatedUnderCompaniesCostRe cordsAndAuditRules2014 inca_WhetherMaintenanceOfCostRecordsByCompanyHasBe enMandatedUnderCompaniesCostRecordsAndAuditRules2 014 xbrli:booleanIte mType xbrli:item duration false true 146 in-ca IfYesCentralExciseTariffActHeadingInWhich ProductOrServiceIsCoveredUnderCostRecords inca_IfYesCentralExciseTariffActHeadingInWhichProductOr ServiceIsCoveredUnderCostRecords xbrli:stringItemT ype xbrli:item duration false true 147 in-ca DetailsRegardingCostAuditAbstract in-ca_DetailsRegardingCostAuditAbstract xbrli:stringItemT ype xbrli:item duration true true 148 in-ca WhetherAuditOfCostRecordsOfCompanyHas BeenMandatedUnderRulesSpecifiedInSN1 inca_WhetherAuditOfCostRecordsOfCompanyHasBeenMan datedUnderRulesSpecifiedInSN1 xbrli:booleanIte mType xbrli:item duration false true 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 A B C D E F G H I J K L 149 in-ca IfYesCentralExciseTariffActHeadingInWhich ProductOrServiceIsCoveredUnderCostAudit inca_IfYesCentralExciseTariffActHeadingInWhichProductOr ServiceIsCoveredUnderCostAudit xbrli:stringItemT ype xbrli:item duration false true 150 in-ca NetWorthOfCompany in-ca_NetWorthOfCompany xbrli:monetaryIt emType xbrli:item debit instant false true 151 in-ca DisclosureOfDatesRegardingUnclaimedAmou ntsAbstract inca_DisclosureOfDatesRegardingUnclaimedAmountsAbstra ct xbrli:stringItemT ype xbrli:item duration true true 152 in-ca DisclosureOfDatesFromWhichDividendIsUncl aimedBeyondSevenYearsExplanatory inca_DisclosureOfDatesFromWhichDividendIsUnclaimedBe yondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 153 in-ca DateFromWhichDividendIsUnclaimedBeyond SevenYears inca_DateFromWhichDividendIsUnclaimedBeyondSevenYe ars xbrli:dateItemTy pe xbrli:item duration false true 154 in-ca DisclosureOfDatesFromWhichDepositsIsUncl aimedBeyondSevenYearsExplanatory inca_DisclosureOfDatesFromWhichDepositsIsUnclaimedBe yondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 155 in-ca DateFromWhichDepositsIsUnclaimedBeyondS evenYears inca_DateFromWhichDepositsIsUnclaimedBeyondSevenYea rs xbrli:dateItemTy pe xbrli:item duration false true 156 in-ca DisclosureOfDatesFromWhichShareApplicatio nMoneyIsUnclaimedBeyondSevenYearsExpla natory inca_DisclosureOfDatesFromWhichShareApplicationMoneyI sUnclaimedBeyondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 157 in-ca DateFromWhichShareApplicationMoneyIsUnc laimedBeyondSevenYears inca_DateFromWhichShareApplicationMoneyIsUnclaimedB eyondSevenYears xbrli:dateItemTy pe xbrli:item duration false true 158 in-ca DisclosureOfDatesFromWhichInterestOnDepo sitsIsUnclaimedBeyondSevenYearsExplanator y inca_DisclosureOfDatesFromWhichInterestOnDepositsIsUnc laimedBeyondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 159 in-ca DateFromWhichInterestOnDepositsIsUnclaim edBeyondSevenYears inca_DateFromWhichInterestOnDepositsIsUnclaimedBeyond SevenYears xbrli:dateItemTy pe xbrli:item duration false true 160 in-ca DisclosureOfDatesFromWhichDebenturesIsUn claimedBeyondSevenYearsExplanatory inca_DisclosureOfDatesFromWhichDebenturesIsUnclaimed BeyondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 161 in-ca DateFromWhichDebenturesIsUnclaimedBeyon dSevenYearsExplanatory inca_DateFromWhichDebenturesIsUnclaimedBeyondSevenY earsExplanatory xbrli:dateItemTy pe xbrli:item duration false true 162 in-ca DisclosureOfDatesFromWhichInterestOnDebe nturesIsUnclaimedBeyondSevenYearsExplanat ory inca_DisclosureOfDatesFromWhichInterestOnDebenturesIs UnclaimedBeyondSevenYearsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 163 in-ca DateFromWhichInterestOnDebenturesIsUnclai medBeyondSevenYears inca_DateFromWhichInterestOnDebenturesIsUnclaimedBey ondSevenYears xbrli:dateItemTy pe xbrli:item duration false true 164 in-ca DisclosurePertainingToCompaniesAcceptance OfDepositRulesAbstract inca_DisclosurePertainingToCompaniesAcceptanceOfDeposi tRulesAbstract xbrli:stringItemT ype xbrli:item duration true true 165 in-ca DisclosureInAccordanceWithCeilingsForLiqui dAssetsAndSmallDepositorsExplanatory inca_DisclosureInAccordanceWithCeilingsForLiquidAssetsA ndSmallDepositorsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 166 in-ca FinancialParametersBalanceSheetItemsAbstrac t in-ca_FinancialParametersBalanceSheetItemsAbstract xbrli:stringItemT ype xbrli:item duration true true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 21 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 A B C D E F G H I J K L 167 in-ca AmountDueForTransferToInvestorEducationA ndProtectionFund inca_AmountDueForTransferToInvestorEducationAndProtec tionFund xbrli:monetaryIt emType xbrli:item debit duration false true 168 in-ca NumberOfWarrantsConvertedIntoEquityShare sDuringPeriod inca_NumberOfWarrantsConvertedIntoEquitySharesDuringP eriod xbrli:decimalIte mType xbrli:item duration false true 169 in-ca NumberOfWarrantsConvertedIntoPreferenceS haresDuringPeriod inca_NumberOfWarrantsConvertedIntoPreferenceSharesDuri ngPeriod xbrli:decimalIte mType xbrli:item duration false true 170 in-ca NumberOfWarrantsConvertedIntoDebentures DuringPeriod inca_NumberOfWarrantsConvertedIntoDebenturesDuringPer iod xbrli:decimalIte mType xbrli:item duration false true 171 in-ca NumberOfWarrantsIssuedDuringPeriodInForei gnCurrency inca_NumberOfWarrantsIssuedDuringPeriodInForeignCurre ncy xbrli:decimalIte mType xbrli:item duration false true 172 in-ca NumberOfWarrantsIssuedDuringPeriodINR in-ca_NumberOfWarrantsIssuedDuringPeriodINR xbrli:decimalIte mType xbrli:item duration false true 173 in-ca NumberOfShareholdersToWhomSharesAreAll ottedUnderPrivatePlacementDuringPeriod inca_NumberOfShareholdersToWhomSharesAreAllottedUnd erPrivatePlacementDuringPeriod xbrli:decimalIte mType xbrli:item duration false true 174 in-ca PaymentsToCostAuditorAbstract in-ca_PaymentsToCostAuditorAbstract xbrli:stringItemT ype xbrli:item duration true true 175 in-ca PaymentForCostAuditCharges in-ca_PaymentForCostAuditCharges xbrli:monetaryIt emType xbrli:item debit duration false true 176 in-ca PaymentForCostComplianceReport in-ca_PaymentForCostComplianceReport xbrli:monetaryIt emType xbrli:item debit duration false true 177 in-ca PaymentForOtherCostServices in-ca_PaymentForOtherCostServices xbrli:monetaryIt emType xbrli:item debit duration false true 178 in-ca PaymentToCostAuditorForReimbursementOfE xpenses inca_PaymentToCostAuditorForReimbursementOfExpenses xbrli:monetaryIt emType xbrli:item debit duration false true 179 in-ca PaymentsToCostAuditor in-ca_PaymentsToCostAuditor xbrli:monetaryIt emType xbrli:item debit duration false true 180 in-ca TaxEffectOfExceptionalItems in-ca_TaxEffectOfExceptionalItems xbrli:monetaryIt emType xbrli:item debit duration false true 181 in-ca DisclosureOfInformationOnDeviationFromAcc ountingStandardsProfitAndLossAccountAbstra ct inca_DisclosureOfInformationOnDeviationFromAccountingS tandardsProfitAndLossAccountAbstract xbrli:stringItemT ype xbrli:item duration true true 182 in-ca DisclosureOfInformationOnDeviationFromAcc ountingStandardsProfitAndLossAccount inca_DisclosureOfInformationOnDeviationFromAccountingS tandardsProfitAndLossAccount xbrli:stringItemT ype xbrli:item duration false true 183 in-ca DisclosureOfReasonsForDeviationFromAccou ntingStandardsProfitAndLossAccount inca_DisclosureOfReasonsForDeviationFromAccountingStan dardsProfitAndLossAccount xbrli:stringItemT ype xbrli:item duration false true 184 in-ca FinancialEffectOfDeviationFromAccountingSt andardsProfitAndLossAccount inca_FinancialEffectOfDeviationFromAccountingStandardsP rofitAndLossAccount xbrli:monetaryIt emType xbrli:item duration false true 185 in-ca DisclosureOfContributionsMadeToPoliticalPar tyOrForPoliticalPurposeAbstract inca_DisclosureOfContributionsMadeToPoliticalPartyOrFor PoliticalPurposeAbstract xbrli:stringItemT ype xbrli:item duration true true 186 in-ca AmountOfContributionsMadeToPoliticalParty OrForPoliticalPurpose inca_AmountOfContributionsMadeToPoliticalPartyOrForPol iticalPurpose xbrli:monetaryIt emType xbrli:item debit duration false true 187 in-ca NameOfPoliticalPartyOfPersonToWhomContr ibutionHasBeenMade inca_NameOfPoliticalPartyOfPersonToWhomContributionH asBeenMade xbrli:stringItemT ype xbrli:item duration false true 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 A B C D E F G H I J K L 188 in-ca DisclosureOfContributionsMadeToNationalDe fenceFundAbstract inca_DisclosureOfContributionsMadeToNationalDefenceFun dAbstract xbrli:stringItemT ype xbrli:item duration true true 189 in-ca AmountOfContributionsMadeToNationalDefe nceFund inca_AmountOfContributionsMadeToNationalDefenceFund xbrli:monetaryIt emType xbrli:item debit duration false true 190 in-ca BreakupOfRevenueAsExportAndDomesticAbs tract in-ca_BreakupOfRevenueAsExportAndDomesticAbstract xbrli:stringItemT ype xbrli:item duration true true 191 in-ca DomesticTurnoverGoodsGrossAbstract in-ca_DomesticTurnoverGoodsGrossAbstract xbrli:stringItemT ype xbrli:item duration true true 192 in-ca DomesticSaleManufacturedGoods in-ca_DomesticSaleManufacturedGoods xbrli:monetaryIt emType xbrli:item credit duration false true 193 in-ca DomesticSaleTradedGoods in-ca_DomesticSaleTradedGoods xbrli:monetaryIt emType xbrli:item credit duration false true 194 in-ca DomesticTurnoverGoodsGross in-ca_DomesticTurnoverGoodsGross xbrli:monetaryIt emType xbrli:item credit duration false true 195 in-ca ExportTurnoverGoodsGrossAbstract in-ca_ExportTurnoverGoodsGrossAbstract xbrli:stringItemT ype xbrli:item duration true true 196 in-ca ExportSaleManufacturedGoods in-ca_ExportSaleManufacturedGoods xbrli:monetaryIt emType xbrli:item credit duration false true 197 in-ca ExportSaleTradedGoods in-ca_ExportSaleTradedGoods xbrli:monetaryIt emType xbrli:item credit duration false true 198 in-ca ExportTurnoverGoodsGross in-ca_ExportTurnoverGoodsGross xbrli:monetaryIt emType xbrli:item credit duration false true 199 in-ca DomesticRevenueServices in-ca_DomesticRevenueServices xbrli:monetaryIt emType xbrli:item credit duration false true 200 in-ca ExportRevenueServices in-ca_ExportRevenueServices xbrli:monetaryIt emType xbrli:item credit duration false true 201 in-ca DetailsOfCapitalExpenditureIncurredInForeign CurrencyAbstract inca_DetailsOfCapitalExpenditureIncurredInForeignCurrenc yAbstract xbrli:stringItemT ype xbrli:item duration true true 202 in-ca CapitalExpenditureInForeignCurrency in-ca_CapitalExpenditureInForeignCurrency xbrli:monetaryIt emType xbrli:item debit duration false true 203 in-ca DisclosureOfComputationOfManagerialInform ationAsPerCompaniesActAbstract inca_DisclosureOfComputationOfManagerialInformationAsP erCompaniesActAbstract xbrli:stringItemT ype xbrli:item duration true true 204 in-ca DisclosureOfComputationOfManagerialInform ationAsPerCompaniesActExplanatory inca_DisclosureOfComputationOfManagerialInformationAsP erCompaniesActExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 205 in-ca DisclosureOfExpenditureOnCorporateSocialR esponsibilityAbstract inca_DisclosureOfExpenditureOnCorporateSocialResponsibi lityAbstract xbrli:stringItemT ype xbrli:item duration true true 206 in-ca ExpenditureOnCorporateSocialResponsibility ActivitiesAsPerGuidelines inca_ExpenditureOnCorporateSocialResponsibilityActivities AsPerGuidelines xbrli:monetaryIt emType xbrli:item debit duration false true 207 in-ca DescriptionOfPresentationCurrency in-ca_DescriptionOfPresentationCurrency xbrli:stringItemT ype xbrli:item duration false true 208 in-ca WhetherCompanyIsMaintainingBooksOfAcco untAndOtherRelevantBooksAndPapersInElectr onicForm inca_WhetherCompanyIsMaintainingBooksOfAccountAndOt herRelevantBooksAndPapersInElectronicForm xbrli:booleanIte mType xbrli:item duration false true 209 in-ca PostalAddressOfPlaceOfMaintenanceOfComp uterServersStoringAccountingDataAbstract inca_PostalAddressOfPlaceOfMaintenanceOfComputerServe rsStoringAccountingDataAbstract xbrli:stringItemT ype xbrli:item duration true true 210 in-ca CompletePostalAddressOfPlaceOfMaintenanc eOfComputerServersStoringAccountingData inca_CompletePostalAddressOfPlaceOfMaintenanceOfComp uterServersStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 23 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 A B C D E F G H I J K L 211 in-ca NameOfCityOfPlaceOfMaintenanceOfComput erServersStoringAccountingData inca_NameOfCityOfPlaceOfMaintenanceOfComputerServers StoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 212 in-ca NameOfStateUnionTerritoryOfPlaceOfMainte nanceOfComputerServersStoringAccountingD ata inca_NameOfStateUnionTerritoryOfPlaceOfMaintenanceOf ComputerServersStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 213 in-ca PinCodeOfPlaceOfMaintenanceOfComputerSe rversStoringAccountingData inca_PinCodeOfPlaceOfMaintenanceOfComputerServersStor ingAccountingData xbrli:stringItemT ype xbrli:item duration false true 214 in-ca NameOfDistrictOfPlaceOfMaintenanceOfCom puterServersStoringAccountingData inca_NameOfDistrictOfPlaceOfMaintenanceOfComputerSer versStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 215 in-ca ISOCountryCodeOfPlaceOfMaintenanceOfCo mputerServersStoringAccountingData inca_ISOCountryCodeOfPlaceOfMaintenanceOfComputerSe rversStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 216 in-ca NameOfCountryOfPlaceOfMaintenanceOfCo mputerServersStoringAccountingData inca_NameOfCountryOfPlaceOfMaintenanceOfComputerSer versStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 217 in-ca PhoneWithSTDISDCodeOfPlaceOfMaintenan ceOfComputerServersStoringAccountingData inca_PhoneWithSTDISDCodeOfPlaceOfMaintenanceOfCom puterServersStoringAccountingData xbrli:stringItemT ype xbrli:item duration false true 218 in-ca ParticularsOfServiceProviderAbstract in-ca_ParticularsOfServiceProviderAbstract xbrli:stringItemT ype xbrli:item duration true true 219 in-ca NameOfTheServiceProvider in-ca_NameOfTheServiceProvider xbrli:stringItemT ype xbrli:item duration false true 220 in-ca InternetProtocolAddressOfServiceProvider in-ca_InternetProtocolAddressOfServiceProvider xbrli:stringItemT ype xbrli:item duration false true 221 in-ca LocationOfTheServiceProvider in-ca_LocationOfTheServiceProvider xbrli:stringItemT ype xbrli:item duration false true 222 in-ca WhetherBooksOfAccountAndOtherBooksAnd PapersAreMaintainedOnCloud inca_WhetherBooksOfAccountAndOtherBooksAndPapersAr eMaintainedOnCloud xbrli:booleanIte mType xbrli:item duration false true 223 in-ca AddressAsProvidedByTheServiceProvider in-ca_AddressAsProvidedByTheServiceProvider xbrli:stringItemT ype xbrli:item duration false true 224 in-ca DisclosureRelatingToTitleDeedsOfImmovable Properties inca_DisclosureRelatingToTitleDeedsOfImmovablePropertie s xbrli:stringItemT ype xbrli:item duration false true 225 in-ca DisclosureRelatingToTermsAndConditionsOf LoansGranted inca_DisclosureRelatingToTermsAndConditionsOfLoansGra nted xbrli:stringItemT ype xbrli:item duration false true 226 in-ca DisclosureInAuditorsReportRelatingToCompli anceWithSection185And186OfCompaniesAct 2013 inca_DisclosureInAuditorsReportRelatingToComplianceWith Section185And186OfCompaniesAct2013 xbrli:stringItemT ype xbrli:item duration false true 227 in-ca DisclosureInAuditorsReportRelatingToPublic OfferAndTermLoansUsedForPurposeForWhic hThoseWereRaised inca_DisclosureInAuditorsReportRelatingToPublicOfferAnd TermLoansUsedForPurposeForWhichThoseWereRaised xbrli:stringItemT ype xbrli:item duration false true 228 in-ca DisclosureInAuditorsReportRelatingToFraudB yTheCompanyOrOnTheCompanyByItsOfficer sOrItsEmployeesReportedDuringPeriod inca_DisclosureInAuditorsReportRelatingToFraudByTheCo mpanyOrOnTheCompanyByItsOfficersOrItsEmployeesRep ortedDuringPeriod xbrli:stringItemT ype xbrli:item duration false true 229 in-ca DisclosureInAuditorsReportRelatingToManag erialRemuneration inca_DisclosureInAuditorsReportRelatingToManagerialRem uneration xbrli:stringItemT ype xbrli:item duration false true 24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 231 232 233 234 235 236 A B C D E F G H I J K L 230 in-ca DisclosureInAuditorsReportRelatingToNidhiC ompany inca_DisclosureInAuditorsReportRelatingToNidhiCompany xbrli:stringItemT ype xbrli:item duration false true 231 in-ca DisclosureInAuditorsReportRelatingToTransac tionsWithRelatedParties inca_DisclosureInAuditorsReportRelatingToTransactionsWit hRelatedParties xbrli:stringItemT ype xbrli:item duration false true 232 in-ca DisclosureInAuditorsReportRelatingToPrefere ntialAllotmentOrPrivatePlacementOfSharesOr ConvertibleDebentures inca_DisclosureInAuditorsReportRelatingToPreferentialAllot mentOrPrivatePlacementOfSharesOrConvertibleDebenture s xbrli:stringItemT ype xbrli:item duration false true 233 in-ca DisclosureInAuditorsReportRelatingToNonCa shTransactionsWithDirectorsOrPersonsConnec tedWithHim inca_DisclosureInAuditorsReportRelatingToNonCashTransa ctionsWithDirectorsOrPersonsConnectedWithHim xbrli:stringItemT ype xbrli:item duration false true 234 in-ca DisclosureInAuditorsReportRelatingToRegistr ationUnderSection45IAOfReserveBankOfIndia Act1934 inca_DisclosureInAuditorsReportRelatingToRegistrationUnd erSection45IAOfReserveBankOfIndiaAct1934 xbrli:stringItemT ype xbrli:item duration false true 235 in-ca WhetherThereAreContractsArrangementsTran sactionsNotAtArmsLengthBasis inca_WhetherThereAreContractsArrangementsTransactionsN otAtArmsLengthBasis xbrli:booleanIte mType xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 25 237 238 A B C D E F G H I J K L 236 in-ca NatureOfRelatedPartyRelationship in-ca_NatureOfRelatedPartyRelationship in-catypes:NatureOfR elatedParty (Director or his relative) (Key managerial personnel or his relative) (Firm in which director, manager or his relative is a partner) (Private company in which a director or manager or his relative is a member or director) (Public company in which a director or manager is a director and holds along with his relatives, more than two per cent of its paidup share capital) (Body corporate whose Board of Directors, managing director or manager is accustomed to act in accordance with the advice, xbrli:item duration false true 237 in-ca WhetherThereAreMaterialContractsArrangeme ntsTransactionsAtArmsLengthBasis inca_WhetherThereAreMaterialContractsArrangementsTrans actionsAtArmsLengthBasis xbrli:booleanIte mType xbrli:item duration false true 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 239 240 241 242 243 A B C D E F G H I J K L 238 in-ca DisclosureOfReasonsIfCompanyFailsToSpend PrescribedAmountOnCSR inca_DisclosureOfReasonsIfCompanyFailsToSpendPrescribe dAmountOnCSR in-catypes:CSRFailur eReasons (Inability of company to formulate a well-conceived CSR policy) (Adoption of long gestation CSR programmes / projects) (Suitable implementing agencies not found) (Nonreceipt of utilisation certificate from implementing agencies) (Delay in formation of CSR committee) (Delay in implementatio n of plan) (Restructuring of CSR policies, etc.) (Budget advanced to NGO’s but not spent) (Delay in project identification) (Lack of prior expertise) (Delay in capacity building) (Others) xbrli:item duration false true 239 in-ca DisclosureOfOtherReasonsIfCompanyFailsTo SpendPrescribedAmountOnCSR inca_DisclosureOfOtherReasonsIfCompanyFailsToSpendPre scribedAmountOnCSR xbrli:stringItemT ype xbrli:item duration false true 240 in-ca CertificateOfPracticeNumberOfSecretarialAud itor in-ca_CertificateOfPracticeNumberOfSecretarialAuditor xbrli:stringItemT ype xbrli:item duration false true 241 in-ca NameOfCompany in-ca_NameOfCompany xbrli:stringItemT ype xbrli:item duration false true 242 in-ca TypeOfCashFlowStatement in-ca_TypeOfCashFlowStatement in-catypes:TypeOfCa shFlowStatement (Direct Method) (Indirect Method) xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 27 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 A B C D E F G H I J K L 243 in-ca DisclosureWebLinkOfCompanyAtWhichAnnu alReportIsPlaced inca_DisclosureWebLinkOfCompanyAtWhichAnnualReportI sPlaced xbrli:stringItemT ype xbrli:item duration false true 244 in-ca DisclosureOfOtherGeneralInformationAbstract in-ca_DisclosureOfOtherGeneralInformationAbstract xbrli:stringItemT ype xbrli:item duration true true 245 in-ca DateFromWhichRegisterOfMembersRemained Closed inca_DateFromWhichRegisterOfMembersRemainedClosed xbrli:dateItemTy pe xbrli:item duration false true 246 in-ca DateTillWhichRegisterOfMembersRemainedC losed in-ca_DateTillWhichRegisterOfMembersRemainedClosed xbrli:dateItemTy pe xbrli:item duration false true 247 in-ca NameOfRegistrarAndTransferAgent in-ca_NameOfRegistrarAndTransferAgent xbrli:stringItemT ype xbrli:item duration false true 248 in-ca AddressAndContactDetailsOfRegistrarAndTra nsferAgent inca_AddressAndContactDetailsOfRegistrarAndTransferAge nt xbrli:stringItemT ype xbrli:item duration false true 249 in-ca DisclosureOfPrincipalProductOrServicesAbstr act in-ca_DisclosureOfPrincipalProductOrServicesAbstract xbrli:stringItemT ype xbrli:item duration true true 250 in-ca TotalNumberOfProductOrServiceCategory in-ca_TotalNumberOfProductOrServiceCategory xbrli:stringItemT ype xbrli:item duration false true 251 in-ca DescriptionOfPrincipalProductOrServicesCate gory in-ca_DescriptionOfPrincipalProductOrServicesCategory xbrli:stringItemT ype xbrli:item duration false true 252 in-ca DisclosureOfPrincipalProductOrServicesTable in-ca_DisclosureOfPrincipalProductOrServicesTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 253 in-ca TypesOfPrincipalProductOrServicesAxis in-ca_TypesOfPrincipalProductOrServicesAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_PrincipalProd uctOrPrincipalSe rvicesDomain 254 in-ca DisclosureOfPrincipalProductOrServicesLineIt ems in-ca_DisclosureOfPrincipalProductOrServicesLineItems xbrli:stringItemT ype xbrli:item duration true true 255 in-ca ProductOrServiceCategoryITC4DigitCode in-ca_ProductOrServiceCategoryITC4DigitCode in-catypes:ITCNumbe r4Digits xbrli:item duration false true 256 in-ca DescriptionOfProductOrServiceCategory in-ca_DescriptionOfProductOrServiceCategory xbrli:stringItemT ype xbrli:item duration false true 257 in-ca TurnoverOfProductOrServiceCategory in-ca_TurnoverOfProductOrServiceCategory xbrli:monetaryIt emType xbrli:item credit duration false true 258 in-ca HighestTurnoverContributingProductOrServic eITC8DigitCode inca_HighestTurnoverContributingProductOrServiceITC8Dig itCode in-catypes:ITCNumbe r8Digits xbrli:item duration false true 259 in-ca DescriptionOfProductOrService in-ca_DescriptionOfProductOrService xbrli:stringItemT ype xbrli:item duration false true 260 in-ca UnitOfMeasurementOfHighestContributingPro ductOrService inca_UnitOfMeasurementOfHighestContributingProductOrS ervice xbrli:stringItemT ype xbrli:item duration false true 261 in-ca TurnoverOfHighestContributingProductOrServ ice in-ca_TurnoverOfHighestContributingProductOrService xbrli:monetaryIt emType xbrli:item credit duration false true 262 in-ca QuantityOfHighestContributingProductOrServ iceInUom inca_QuantityOfHighestContributingProductOrServiceInUo m xbrli:decimalIte mType xbrli:item duration false true 28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 A B C D E F G H I J K L 263 in-ca DisclosureInAuditorsReportExplanatory in-ca_DisclosureInAuditorsReportExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 264 in-ca WhetherCompaniesAuditorsReportOrderIsApp licableOnCompany inca_WhetherCompaniesAuditorsReportOrderIsApplicableO nCompany xbrli:booleanIte mType xbrli:item duration false true 265 in-ca WhetherAuditorsReportHasBeenQualifiedOrH asAnyReservationsOrContainsAdverseRemark s inca_WhetherAuditorsReportHasBeenQualifiedOrHasAnyRe servationsOrContainsAdverseRemarks xbrli:booleanIte mType xbrli:item duration false true 266 in-ca AuditorsQualificationsReservationsOrAdverse RemarksInAuditorsReport inca_AuditorsQualificationsReservationsOrAdverseRemarksI nAuditorsReport xbrli:stringItemT ype xbrli:item duration false true 267 in-ca DisclosureOfAuditorsQualificationsReservatio nsOrAdverseRemarksInAuditorsReportAbstrac t inca_DisclosureOfAuditorsQualificationsReservationsOrAdv erseRemarksInAuditorsReportAbstract xbrli:stringItemT ype xbrli:item duration true true 268 in-ca DisclosureOfAuditorsQualificationsReservatio nsOrAdverseRemarksInAuditorsReportTable inca_DisclosureOfAuditorsQualificationsReservationsOrAdv erseRemarksInAuditorsReportTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 269 in-ca AuditorsQualificationsReservationsOrAdverse RemarksInAuditorsReportAxis inca_AuditorsQualificationsReservationsOrAdverseRemarksI nAuditorsReportAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true 270 in-ca AuditorsRemarkMember in-ca_AuditorsRemarkMember nonnum:domainI temType xbrli:item duration true true 271 in-ca AuditorsFavourableRemarkMember in-ca_AuditorsFavourableRemarkMember nonnum:domainI temType xbrli:item duration true true 272 in-ca AuditorsUnfavourableRemarkMember in-ca_AuditorsUnfavourableRemarkMember nonnum:domainI temType xbrli:item duration true true 273 in-ca AuditorsDisclaimerRemarkMember in-ca_AuditorsDisclaimerRemarkMember nonnum:domainI temType xbrli:item duration true true 274 in-ca ClauseNotApplicableMember in-ca_ClauseNotApplicableMember nonnum:domainI temType xbrli:item duration true true 275 in-ca DisclosureOfAuditorsQualificationsReservatio nsOrAdverseRemarksInAuditorsReportLineIte ms inca_DisclosureOfAuditorsQualificationsReservationsOrAdv erseRemarksInAuditorsReportLineItems xbrli:stringItemT ype xbrli:item duration true true 276 in-ca DisclosureInAuditorsReportRelatingToFixedA ssets in-ca_DisclosureInAuditorsReportRelatingToFixedAssets xbrli:stringItemT ype xbrli:item duration false true 277 in-ca DisclosureRelatingToQuantitativeDetailsOfFix edAssets inca_DisclosureRelatingToQuantitativeDetailsOfFixedAssets xbrli:stringItemT ype xbrli:item duration false true 278 in-ca DisclosureRelatingToPhysicalVerificationAnd MaterialDiscrepanciesOfFixedAssets inca_DisclosureRelatingToPhysicalVerificationAndMaterial DiscrepanciesOfFixedAssets xbrli:stringItemT ype xbrli:item duration false true 279 in-ca DisclosureInAuditorsReportRelatingToInvento ries in-ca_DisclosureInAuditorsReportRelatingToInventories xbrli:stringItemT ype xbrli:item duration false true 280 in-ca DisclosureInAuditorsReportRelatingToLoans in-ca_DisclosureInAuditorsReportRelatingToLoans xbrli:stringItemT ype xbrli:item duration false true 281 in-ca DisclosureAboutLoansGrantedToPartiesCover edUnderSection189OfCompaniesAct inca_DisclosureAboutLoansGrantedToPartiesCoveredUnder Section189OfCompaniesAct xbrli:stringItemT ype xbrli:item duration false true 282 in-ca DisclosureRegardingReceiptOfLoansGranted in-ca_DisclosureRegardingReceiptOfLoansGranted xbrli:stringItemT ype xbrli:item duration false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 29 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 A B C D E F G H I J K L 283 in-ca DisclosureRegardingTermsOfRecoveryOfLoan sGranted inca_DisclosureRegardingTermsOfRecoveryOfLoansGranted xbrli:stringItemT ype xbrli:item duration false true 284 in-ca DisclosureInAuditorsReportRelatingToDeposit sAccepted inca_DisclosureInAuditorsReportRelatingToDepositsAccepte d xbrli:stringItemT ype xbrli:item duration false true 285 in-ca DisclosureInAuditorsReportRelatingToMainte nanceOfCostRecords inca_DisclosureInAuditorsReportRelatingToMaintenanceOf CostRecords xbrli:stringItemT ype xbrli:item duration false true 286 in-ca DisclosureInAuditorsReportRelatingToStatutor yDuesExplanatory inca_DisclosureInAuditorsReportRelatingToStatutoryDuesEx planatory nonnum:textBlo ckItemType xbrli:item duration false true 287 in-ca DisclosureRelatingToRegularityInPaymentOf UndisputedStatutoryDuesExplanatory inca_DisclosureRelatingToRegularityInPaymentOfUndispute dStatutoryDuesExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 288 in-ca DisclosureRelatingToDisputedStatutoryDuesE xplanatory inca_DisclosureRelatingToDisputedStatutoryDuesExplanator y nonnum:textBlo ckItemType xbrli:item duration false true 289 in-ca DisclosureInAuditorsReportRelatingToDefault InRepaymentOfFinancialDues inca_DisclosureInAuditorsReportRelatingToDefaultInRepay mentOfFinancialDues xbrli:stringItemT ype xbrli:item duration false true 290 in-ca DetailsRegardingAuditorsAbstract in-ca_DetailsRegardingAuditorsAbstract xbrli:stringItemT ype xbrli:item duration true true 291 in-ca DetailsRegardingAuditorsTable in-ca_DetailsRegardingAuditorsTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 292 in-ca AuditorsAxis in-ca_AuditorsAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_AuditorsDom ain 293 in-ca DetailsRegardingAuditorsLineItems in-ca_DetailsRegardingAuditorsLineItems xbrli:stringItemT ype xbrli:item duration true true 294 in-ca CategoryOfAuditor in-ca_CategoryOfAuditor in-catypes:CategoryO fAuditor (Individual) (Auditors firm) xbrli:item duration false true 295 in-ca NameOfAuditFirm in-ca_NameOfAuditFirm xbrli:stringItemT ype xbrli:item duration false true 296 in-ca NameOfAuditorSigningReport in-ca_NameOfAuditorSigningReport xbrli:stringItemT ype xbrli:item duration false true 297 in-ca FirmsRegistrationNumberOfAuditFirm in-ca_FirmsRegistrationNumberOfAuditFirm xbrli:stringItemT ype xbrli:item duration false true 298 in-ca MembershipNumberOfAuditor in-ca_MembershipNumberOfAuditor xbrli:stringItemT ype xbrli:item duration false true 299 in-ca AddressOfAuditors in-ca_AddressOfAuditors xbrli:stringItemT ype xbrli:item duration false true 300 in-ca PermanentAccountNumberOfAuditorOrAudito rsFirm inca_PermanentAccountNumberOfAuditorOrAuditorsFirm in-catypes:PANNumb er xbrli:item duration false true 301 in-ca SRNOfFormADT1 in-ca_SRNOfFormADT1 in-catypes:SRNNumb er xbrli:item duration false true 302 in-ca DateOfSigningAuditReportByAuditors in-ca_DateOfSigningAuditReportByAuditors xbrli:dateItemTy pe xbrli:item duration false true 303 in-ca DateOfSigningOfBalanceSheetByAuditors in-ca_DateOfSigningOfBalanceSheetByAuditors xbrli:dateItemTy pe xbrli:item duration false true 304 in-ca DetailsOfSignatoriesOfFinancialStatementsAb stract in-ca_DetailsOfSignatoriesOfFinancialStatementsAbstract xbrli:stringItemT ype xbrli:item duration true true 30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 A B C D E F G H I J K L 305 in-ca DetailsOfDirectorsSigningFinancialStatements Abstract inca_DetailsOfDirectorsSigningFinancialStatementsAbstract xbrli:stringItemT ype xbrli:item duration true true 306 in-ca DetailsOfDirectorsSigningFinancialStatements Table in-ca_DetailsOfDirectorsSigningFinancialStatementsTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 307 in-ca DirectorsSigningFinancialStatementsAxis in-ca_DirectorsSigningFinancialStatementsAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_DirectorsSign ingFinancialStat ementsDomain 308 in-ca DetailsOfDirectorsSigningFinancialStatements LineItems inca_DetailsOfDirectorsSigningFinancialStatementsLineItem s xbrli:stringItemT ype xbrli:item duration true true 309 in-ca NameOfDirectorSigningFinancialStatementsA bstract in-ca_NameOfDirectorSigningFinancialStatementsAbstract xbrli:stringItemT ype xbrli:item duration true true 310 in-ca FirstNameOfDirector in-ca_FirstNameOfDirector xbrli:stringItemT ype xbrli:item duration false true 311 in-ca MiddleNameOfDirector in-ca_MiddleNameOfDirector xbrli:stringItemT ype xbrli:item duration false true 312 in-ca LastNameOfDirector in-ca_LastNameOfDirector xbrli:stringItemT ype xbrli:item duration false true 313 in-ca DesignationOfDirector in-ca_DesignationOfDirector xbrli:stringItemT ype xbrli:item duration false true 314 in-ca DirectorIdentificationNumberOfDirector in-ca_DirectorIdentificationNumberOfDirector in-catypes:DINNumb er xbrli:item duration false true 315 in-ca DateOfSigningOfFinancialStatementsByDirect or in-ca_DateOfSigningOfFinancialStatementsByDirector xbrli:dateItemTy pe xbrli:item duration false true 316 in-ca DetailsOfCompanySecretarySigningFinancialS tatementsAbstract inca_DetailsOfCompanySecretarySigningFinancialStatement sAbstract xbrli:stringItemT ype xbrli:item duration true true 317 in-ca NameOfCompanySecretary in-ca_NameOfCompanySecretary xbrli:stringItemT ype xbrli:item duration false true 318 in-ca PermanentAccountNumberOfCompanySecreta ry in-ca_PermanentAccountNumberOfCompanySecretary in-catypes:PANNumb er xbrli:item duration false true 319 in-ca DateOfSigningOfFinancialStatementsByComp anySecretary inca_DateOfSigningOfFinancialStatementsByCompanySecre tary xbrli:dateItemTy pe xbrli:item duration false true 320 in-ca DetailsOfChiefFinancialOfficerFinancialState mentsAbstract inca_DetailsOfChiefFinancialOfficerFinancialStatementsAbs tract xbrli:stringItemT ype xbrli:item duration true true 321 in-ca NameOfChiefFinancialOfficer in-ca_NameOfChiefFinancialOfficer xbrli:stringItemT ype xbrli:item duration false true 322 in-ca PermanentAccountNumberOfChiefFinancialOf ficer in-ca_PermanentAccountNumberOfChiefFinancialOfficer in-catypes:PANNumb er xbrli:item duration false true 323 in-ca DateOfSigningOfFinancialStatementsByChief FinancialOfficer inca_DateOfSigningOfFinancialStatementsByChiefFinancial Officer xbrli:dateItemTy pe xbrli:item instant false true 324 in-ca DetailsOfManagerSigningFinancialStatements Abstract inca_DetailsOfManagerSigningFinancialStatementsAbstract xbrli:stringItemT ype xbrli:item duration true true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 31 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 A B C D E F G H I J K L 325 in-ca DetailsOfManagerSigningFinancialStatements Table in-ca_DetailsOfManagerSigningFinancialStatementsTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 326 in-ca ManagerSigningFinancialStatementsAxis in-ca_ManagerSigningFinancialStatementsAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_ManagerSign ingFinancialStat ementsDomain 327 in-ca DetailsOfManagerSigningFinancialStatements LineItems inca_DetailsOfManagerSigningFinancialStatementsLineItems xbrli:stringItemT ype xbrli:item duration true true 328 in-ca NameOfManagerAbstract in-ca_NameOfManagerAbstract xbrli:stringItemT ype xbrli:item duration true true 329 in-ca FirstNameOfManager in-ca_FirstNameOfManager xbrli:stringItemT ype xbrli:item duration false true 330 in-ca SecondNameOfManager in-ca_SecondNameOfManager xbrli:stringItemT ype xbrli:item duration false true 331 in-ca LastNameOfManager in-ca_LastNameOfManager xbrli:stringItemT ype xbrli:item duration false true 332 in-ca PermanentAccountNumberOfManager in-ca_PermanentAccountNumberOfManager in-catypes:PANNumb er xbrli:item duration false true 333 in-ca DateOfSigningOfFinancialStatementsByMana ger in-ca_DateOfSigningOfFinancialStatementsByManager xbrli:dateItemTy pe xbrli:item duration false true 334 in-ca DisclosureInBoardOfDirectorsReportExplanat ory in-ca_DisclosureInBoardOfDirectorsReportExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 335 in-ca DescriptionOfStateOfCompaniesAffair in-ca_DescriptionOfStateOfCompaniesAffair xbrli:stringItemT ype xbrli:item duration false true 336 in-ca DisclosureRelatingToAmountsIfAnyWhichIsP roposedToCarryToAnyReserves inca_DisclosureRelatingToAmountsIfAnyWhichIsProposedT oCarryToAnyReserves xbrli:stringItemT ype xbrli:item duration false true 337 in-ca DisclosuresRelatingToAmountRecommendedT oBePaidAsDividend inca_DisclosuresRelatingToAmountRecommendedToBePaid AsDividend xbrli:stringItemT ype xbrli:item duration false true 338 in-ca DetailsRegardingEnergyConservation in-ca_DetailsRegardingEnergyConservation xbrli:stringItemT ype xbrli:item duration false true 339 in-ca DetailsRegardingTechnologyAbsorption in-ca_DetailsRegardingTechnologyAbsorption xbrli:stringItemT ype xbrli:item duration false true 340 in-ca DetailsRegardingForeignExchangeEarningsAn dOutgo inca_DetailsRegardingForeignExchangeEarningsAndOutgo xbrli:stringItemT ype xbrli:item duration false true 341 in-ca DisclosuresInDirectorsResponsibilityStatement in-ca_DisclosuresInDirectorsResponsibilityStatement xbrli:stringItemT ype xbrli:item duration false true 342 in-ca DetailsOfMaterialChangesAndCommitmentOc curredDuringPeriodAffectingFinancialPosition OfCompany inca_DetailsOfMaterialChangesAndCommitmentOccurredDu ringPeriodAffectingFinancialPositionOfCompany xbrli:stringItemT ype xbrli:item duration false true 343 in-ca ParticularsOfLoansGuaranteeInvestmentUnder Section186Explanatory inca_ParticularsOfLoansGuaranteeInvestmentUnderSection1 86Explanatory nonnum:textBlo ckItemType xbrli:item duration false true 344 in-ca ParticularsOfContractsArrangementsWithRelat edPartiesUnderSubSection1OfSection188Expl anatory inca_ParticularsOfContractsArrangementsWithRelatedParties UnderSubSection1OfSection188Explanatory nonnum:textBlo ckItemType xbrli:item duration false true 32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 A B C D E F G H I J K L 345 in-ca DetailsOfContractsArrangementsTransactions NotAtArmsLengthBasisAbstract inca_DetailsOfContractsArrangementsTransactionsNotAtAr msLengthBasisAbstract xbrli:stringItemT ype xbrli:item duration true true 346 in-ca DetailsOfContractsArrangementsTransactions NotAtArmsLengthBasisTable inca_DetailsOfContractsArrangementsTransactionsNotAtAr msLengthBasisTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 347 in-ca ContractsArrangementsTransactionsNotAtArm sLengthBasisAxis inca_ContractsArrangementsTransactionsNotAtArmsLength BasisAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_ContractsArr angementsTrans actionsNotAtAr msLengthBasisD omain 348 in-ca DetailsOfContractsArrangementsTransactions NotAtArmsLengthBasisLineItems inca_DetailsOfContractsArrangementsTransactionsNotAtAr msLengthBasisLineItems xbrli:stringItemT ype xbrli:item duration true true 349 in-ca DescriptionOfNatureOfContractsArrangements TransactionsWithRelatedParty inca_DescriptionOfNatureOfContractsArrangementsTransact ionsWithRelatedParty xbrli:stringItemT ype xbrli:item duration false true 350 in-ca DurationOfContractsArrangementsTransaction sWithRelatedParty inca_DurationOfContractsArrangementsTransactionsWithRel atedParty xbrli:stringItemT ype xbrli:item duration false true 351 in-ca DatesOfApprovalOfContractsArrangementsTra nsactionsWithRelatedPartyByBoard inca_DatesOfApprovalOfContractsArrangementsTransaction sWithRelatedPartyByBoard xbrli:dateItemTy pe xbrli:item instant false true 352 in-ca AmountPaidAsAdvancesIfAnyForContractsArr angementsTransactionsWithRelatedParty inca_AmountPaidAsAdvancesIfAnyForContractsArrangemen tsTransactionsWithRelatedParty xbrli:monetaryIt emType xbrli:item debit instant false true 353 in-ca DatesOnWhichSpecialResolutionPassedInGen eralMeetingForContractsArrangementsTransac tionsWithRelatedPartyRequiredBySection188 OfCompaniesAct2013 inca_DatesOnWhichSpecialResolutionPassedInGeneralMeeti ngForContractsArrangementsTransactionsWithRelatedPart yRequiredBySection188OfCompaniesAct2013 xbrli:dateItemTy pe xbrli:item instant false true 354 in-ca DetailsOfMaterialContractsArrangementsTran sactionsAtArmsLengthBasisAbstract inca_DetailsOfMaterialContractsArrangementsTransactionsA tArmsLengthBasisAbstract xbrli:stringItemT ype xbrli:item duration true true 355 in-ca DetailsOfMaterialContractsArrangementsTran sactionsAtArmsLengthBasisTable inca_DetailsOfMaterialContractsArrangementsTransactionsA tArmsLengthBasisTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 356 in-ca MaterialContractsArrangementsTransactionsAt ArmsLengthBasisAxis inca_MaterialContractsArrangementsTransactionsAtArmsLe ngthBasisAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true in-ca:inca_MaterialCont ractsArrangemen tsTransactionsAt ArmsLengthBasi sDomain 357 in-ca DetailsOfMaterialContractsArrangementsTran sactionsAtArmsLengthBasisLineItems inca_DetailsOfMaterialContractsArrangementsTransactionsA tArmsLengthBasisLineItems xbrli:stringItemT ype xbrli:item duration true true 358 in-ca DescriptionOfNatureOfMaterialContractsArra ngementsTransactionsWithRelatedParty inca_DescriptionOfNatureOfMaterialContractsArrangements TransactionsWithRelatedParty xbrli:stringItemT ype xbrli:item duration false true 359 in-ca DurationOfMaterialContractsArrangementsTra nsactionsWithRelatedParty inca_DurationOfMaterialContractsArrangementsTransactions WithRelatedParty xbrli:stringItemT ype xbrli:item duration false true 360 in-ca DatesOfApprovalOfMaterialContractsArrange mentsTransactionsWithRelatedPartyByBoard inca_DatesOfApprovalOfMaterialContractsArrangementsTra nsactionsWithRelatedPartyByBoard xbrli:dateItemTy pe xbrli:item instant false true [PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 33 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 A B C D E F G H I J K L 361 in-ca AmountPaidAsAdvancesIfAnyForMaterialCon tractsArrangementsTransactionsWithRelatedPa rty inca_AmountPaidAsAdvancesIfAnyForMaterialContractsArr angementsTransactionsWithRelatedParty xbrli:monetaryIt emType xbrli:item debit instant false true 362 in-ca DetailsOfStatementIndicatingMannerInWhich FormalAnnualEvaluationMadeByBoardOfItsP erformanceAndOfItsCommitteesAndIndividual DirectorsExplanatory inca_DetailsOfStatementIndicatingMannerInWhichFormalAn nualEvaluationMadeByBoardOfItsPerformanceAndOfItsCo mmitteesAndIndividualDirectorsExplanatory nonnum:textBlo ckItemType xbrli:item duration false true 363 in-ca DateOfBoardOfDirectorsMeetingInWhichBoar dReportReferredToUnderSection134WasAppr oved inca_DateOfBoardOfDirectorsMeetingInWhichBoardReport ReferredToUnderSection134WasApproved xbrli:dateItemTy pe xbrli:item duration false true 364 in-ca DisclosureOfExtractOfAnnualReturnAsProvid edUnderSubSection3OfSection92Explanatory inca_DisclosureOfExtractOfAnnualReturnAsProvidedUnder SubSection3OfSection92Explanatory nonnum:textBlo ckItemType xbrli:item duration false true 365 in-ca DetailsOfPrincipalBusinessActivitiesContribut ing10PercentOrMoreOfTotalTurnoverOfComp anyAbstract inca_DetailsOfPrincipalBusinessActivitiesContributing10Per centOrMoreOfTotalTurnoverOfCompanyAbstract xbrli:stringItemT ype xbrli:item duration true true 366 in-ca DetailsOfPrincipalBusinessActivitiesContribut ing10PercentOrMoreOfTotalTurnoverOfComp anyTable inca_DetailsOfPrincipalBusinessActivitiesContributing10Per centOrMoreOfTotalTurnoverOfCompanyTable xbrli:stringItemT ype xbrldt:hyperc ubeItem duration true true 367 in-ca PrincipalBusinessActivitiesOfCompanyAxis in-ca_PrincipalBusinessActivitiesOfCompanyAxis xbrli:stringItemT ype xbrldt:dimens ionItem duration true true 368 in-ca ProductOrServiceMember in-ca_ProductOrServiceMember nonnum:domainI temType xbrli:item duration true true 369 in-ca ProductOrService1Member in-ca_ProductOrService1Member nonnum:domainI temType xbrli:item duration true true 370 in-ca ProductOrService2Member in-ca_ProductOrService2Member nonnum:domainI temType xbrli:item duration true true 371 in-ca ProductOrService3Member in-ca_ProductOrService3Member nonnum:domainI temType xbrli:item duration true true 372 in-ca ProductOrService4Member in-ca_ProductOrService4Member nonnum:domainI temType xbrli:item duration true true 373 in-ca ProductOrService5Member in-ca_ProductOrService5Member nonnum:domainI temType xbrli:item duration true true 374 in-ca ProductOrService6Member in-ca_ProductOrService6Member nonnum:domainI temType xbr

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