applicability of xbrl

As per Section 137 of Companies Act, 2013, 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:-

(i) Companies LISTED with stock exchanges in India and Their Indian Subsidiaries;

(ii) Companies having Paid Up Capital of Five crore rupees or above;

(iii) Companies having Turnover of One Hundred crore rupees or above;

(iv) All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

thank you so much sir. it was really helpful