XBRL filing requirement applies to listed and large companies; certain sectors exempt under Companies Act. Amendment mandates XBRL filing of Balance Sheet, Profit and Loss Account and other documents under section 220 for the financial year commencing on or after 1 April 2011, to be filed with the Registrar using the XBRL taxonomy in Annexure II via the specified e forms. It designates covered companies (listed companies and their Indian subsidiaries, companies meeting capital or turnover thresholds, and those under rule 3) and exempts banking, insurance, power sector companies and non banking financial companies for that year, while updating Annexure references and taxonomy insertion.
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XBRL filing requirement applies to listed and large companies; certain sectors exempt under Companies Act.
Amendment mandates XBRL filing of Balance Sheet, Profit and Loss Account and other documents under section 220 for the financial year commencing on or after 1 April 2011, to be filed with the Registrar using the XBRL taxonomy in Annexure II via the specified e forms. It designates covered companies (listed companies and their Indian subsidiaries, companies meeting capital or turnover thresholds, and those under rule 3) and exempts banking, insurance, power sector companies and non banking financial companies for that year, while updating Annexure references and taxonomy insertion.
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