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of <h1>MCA Amends XBRL Filing Rules: Certain Companies Must Use e-Form AOC-4 XBRL for Financial Statements.</h1> The Ministry of Corporate Affairs issued an amendment to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. Effective from its publication date, the amendment mandates specific classes of companies to file their financial statements with the Registrar using e-form AOC-4 XBRL. These include companies listed on Indian stock exchanges and their subsidiaries, companies with a paid-up capital of five crore rupees or more, those with a turnover of one hundred crore rupees or more, and companies required to prepare financial statements as per the Companies (Indian Accounting Standards) Rules, 2015. Exemptions apply to non-banking financial companies, housing finance companies, and those in banking and insurance.
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