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iFile Lite is a desktop-based application developed by IRIS to help companies meet the Ministry of Corporate Affairs' (MCA) mandate for filing their Annual Financial Statements i.e. Balance Sheet and Profit and Loss Account, Cost Audit and Compliance reports in the XBRL format.

It is based on Microsoft Excel and makes available predefined templates to the user for entering financial data as per the MCA norms. The output so generated is in XBRL format i.e. instance document ready to be filed with MCA.