- The following class of companies have to file the Financial Statements (of FY 2010-2011 and onward) in "XBRL Form only" :-
- All companies listed in India and their subsidiaries, including overseas subsidiaries;
OR - All companies having a paid up capital of Rs. 5 Crore and above.
OR - Turnover of Rs 100 crores or above.
- All companies listed in India and their subsidiaries, including overseas subsidiaries;