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<h1>India Corrects Circular on XBRL Filing for Listed Companies, Excludes Banking, Insurance, Power, NBFCs, Overseas Subsidiaries.</h1> The Ministry of Corporate Affairs in India has issued a corrigendum to rectify errors in a previous circular regarding the filing of Balance Sheet and Profit & Loss Account in XBRL mode. The corrected circular specifies that all listed companies 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, must comply, excluding banking, insurance, power companies, NBFCs, and overseas subsidiaries.