XBRL Applicability.

Hi Malathi,

With regard to your queries, please note replies:

1. No. Subsidiaries are required to file in XBRL in case of Listed Companies only. Unlisted Company's Subsidiary not required to file in XBRL if holding Co. is covered under XBRL criteria.

2. Yes - Once XBRL the Always XBRL. Notification FYR: https://www.mca.gov.in/Ministry/pdf/CompaniesXBRL0803rule_15032018.pdf

You can check applicability of XBRL for various companies and contact for any queries at: https://xbrlexperts.net/in/who-need-to-file-in-xbrl/