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(i) All companies listed in India and their subsidiaries, including overseas subsidiaries.
(ii) All companies having a paid-up capital of Rs. 5 crore and above or a turnover of Rs.100 crore and above.
The financial statements required to be filed in XBRL format will be based on the taxonomy on XBRL developed for the existing Schedule VI and non-converged accounting standards notified under The Companies (Accounting Standards) Rules, 2006. For complete text of the circular visit:
http://www.mca.gov.in/Ministry/pdf/xbrl_31mar2011. pdf
