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    <title>Companies (Filing of documents and forms in XBRL) Rules, 2015</title>
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    <description>Specified companies must file annual financial statements and prescribed documents in XBRL using Central Government-approved taxonomies in e Form AOC 4 XBRL for financial years commencing on or after 1 April 2014; covered classes include listed companies (and Indian subsidiaries), companies with paid up capital Rs. 5 crore, turnover Rs. 100 crore, and those previously under the 2011 rules, with exemptions for banking, insurance, power and NBFCs. Cost audit reports under section 148(6) must be filed in e Form CRA 4 using the prescribed XBRL taxonomy. The AOC 4 XBRL form prescribes required fields, attachments, certification and digital signature requirements.</description>
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