XBRL Filing

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:- 1. Companies LISTED with stock exchanges in India and Their Indian Subsidiaries; 2. Companies having Paid Up Share Capital of Five crore rupees or above; 3. Companies having Turnover of One Hundred crore rupees or above; 4. All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015: