16 November 2011
Following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL format:-
1. Listed Companies and their subsidiaries; 2. Companies having paid up capital of Rs. 5 Crores and above; 3. Companies having turnover of Rs. 100 Crores and above.
However, banking, insurance, power Companies and NBFCs are exempt for XBRL Filing.