WHAT IS THE APPLICABILITY CREITERIA FOR XBRL FILLING?

WHAT IS THE APPLICABILITY CREITERIA FOR XBRL FILLING?

The following classes of companies have to file the Financial Statements in XBRL Form:

  • All companies listed in India and their Indian subsidiaries.
  • All companies having a paid up capital of Rs.5 crore and above.
  • All companies having a turnover of Rs.100 crore and above.

However banking companies, insurance companies, power companies and Non Banking Financial Companies (NBFCs) are exempted for XBRL filing.


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