This document details the statutory requirements for XBRL filing with the Registrar of Companies (ROC) in India. It outlines which classes of companies must file their financial statements using the e-form AOC-4 XBRL and explains the applicability based on factors like stock exchange listing, paid-up capital, and turnover. The guide also covers the advantages of XBRL, who benefits from its use, and the future of this reporting language. It's a valuable resource for companies needing to understand and comply with XBRL filing obligations.