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of <h1>MCA Clarifies XBRL Filing Requirements for Listed Companies and Subsidiaries; Excludes Banking, Insurance, Power, NBFCs, Overseas Subsidiaries.</h1> The circular issued by the Ministry of Corporate Affairs addresses a correction to a previous circular regarding the filing of balance sheets and profit and loss accounts in XBRL mode. It specifies that all companies listed in India and their subsidiaries, with a paid-up capital of Rs. 5 crore or more or a turnover of Rs. 100 crore or more, are required to comply, excluding banking, insurance, power companies, NBFCs, and overseas subsidiaries. This correction aims to clarify the entities covered under Phase I of the XBRL filing requirement.
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