XBRL Filing

XBRL stands for eXtensible Business Reporting Language. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data.

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