XBRL: The Language of Finance & Accounting
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Applicability of XBRL Filing with Registrar of Companies
Below mentioned are the class of companies which are required to file their financial statements and other documents under section 137 of the Companies Act, 2013 with the Registrar in e-form AOC-4 XBRL:
- All public companies listed in a stock exchange in India and their Indian subsidiaries.
- All companies with a turnover of Rs 100 crores or more
- All companies with a paid up capital of Rs 5 crores or more