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