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XBRL

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:-

  • Companies listed with stock exchanges in India and their Indian subsidiaries;
  • Companies having paid up capital of five crore rupees or above;
  • Companies having turnover of one hundred crore rupees or above;
  • (IV) Companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

"Provided that the companies in Banking, Insurance, Power Sector and Non-Banking Financial companies are exempted from XBRL filing."

 
     
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