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of <h1>Financial Reporting Mandate: Companies Must File XBRL E-Form AOC-4 Based on Capital, Listing, and Turnover Thresholds</h1> Companies are required to file financial statements with the Registrar in XBRL e-form AOC-4 if they meet specific criteria, including being listed on stock exchanges, having paid-up capital of five crore rupees or above, or having a turnover of one hundred crore rupees or above. Companies must attach signed financial statements in PDF format. Once a company starts filing under these rules, they must continue filing in subsequent years, regardless of changing classification.
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