XBRL filing mandate requires select companies to submit financial statements electronically; fee waiver and exemptions apply. Specified companies must file Balance Sheet and Profit & Loss Account in XBRL for financial years commencing on or after 1 April 2011, including listed companies and their Indian subsidiaries, firms meeting paid up capital and turnover thresholds, and those already required to file FY 2010-11 in XBRL; banking, insurance, power companies and NBFCs are exempt. The Ministry has posted the Schedule VI taxonomy on its website, will issue business rules and validation tools, will notify the filing enablement date, and allows an additional fee waiver for mandated companies until 15 November 2012 or within 30 days of their AGM.