Please find attached MCA Circular 25/2011 Dated 12.05.2011 which is Corrigendum to Circular No.09/2011 dt 31.03.2011.
Kindly take note of the same.
Filing of B/S & P/L in XBRL Mode
The filing of B/s & P/L in XBRL Mode is applicable to :
1. All companies Listed in India and its Subsidiaries
2. Paid up share capital of 5 Cr & Above or Turnover of100 Crore or Above
The above mode of filing is not applicable to :
1. Banking Companies
2. Insurance Companies
3. Power Companies
5. Overseas Subsidiaries.