Eligibility for filing XBRL enabled balance sheet

Is there any category of companies that are necessarily required to file an XBRL enabled balance sheet? If yes, then please mention the criteria.
Replies (1)
1. listed co. and it's subsidiary.
2. companies having paid up capital of 5 core and more
3. companies having turnover of 100crore or above.
4. all companies which are required to prepare financial statements in accordance with companies( Indian accounting standard) rules, 205

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