Companies must file financial statements in e-form AOC-4 XBRL if listed, large capital, turnover, or Ind AS. Mandates that the specified classes of companies file financial statements and related documents with the Registrar in e form AOC 4 XBRL; listed companies and their Indian subsidiaries, companies above prescribed paid up capital and turnover thresholds, and companies required to prepare accounts under Indian Accounting Standards must file using the notified taxonomies. Entities using Accounting Standards, 2006 use Annexure II taxonomy; Ind AS preparers use Annexure II A. NBFCs, housing finance companies and companies in banking and insurance are exempt. Annexure I (Form AOC 4 XBRL) and Annexure II A taxonomy are substituted/inserted.