Applicability:  
It has now been decided by the Ministry to mandate the following select class of companies to file their Balance Sheet and Profit & Loss Account in XBRL mode for the financial year commencing on or after 1.4.2011 :
(i)all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
(ii)all companies having paid up capital of Rupees five crore and above; or
(iii)all companies having turnover of Rupees one hundred crore and above; or
(iv)all companies who were required to file their financial statements for FY 2010-11, using XBRL mode.
However, banking companies, insurance companies, power companies and Non-Banking Financial Companies (NBFCs) are exempted from XBRL filing till further orders.
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