MCA - Balance Sheet in XBRL Mode
THE following class of companies have to file the Financial Statements in XBRL Form from the year 2010-11: -
++ All companies listed in India and their Indian subsidiaries;
++ All companies having a paid up capital of Rs. 5 crore and above
++ All companies having a turnover of Rs. 100 crore and above.
However, banking companies, insurance companies, power companies and Non-Banking Financial Companies (NBFCs) are exempted for XBRL filing, till further orders.
MCA General Circular No. , Dated : June 7, 2011