XBRL filing coverage updated to include listed companies and subsidiaries meeting capital or turnover thresholds, excluding certain sectors. The corrigendum revises Phase I coverage for XBRL filing by requiring all companies listed in India and their subsidiaries that meet prescribed capital or turnover thresholds to file balance sheet and profit and loss accounts in XBRL, while excluding banking companies, insurance companies, power companies, non banking financial companies and overseas subsidiaries of these entities.