Filing of financial statements with Registrar.

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....financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:- (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capital of five crore rupees or above; (iii) companies having turnover of one hundred crore rupees or above; (iv) all comp....

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.... under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board's report, auditors' report and other documents) in PDF format in e-Form AOC-4 XBRL.] ^4[(2) The companies which have filed their financial statements under sub-rule (1) shall continue to file their financial statements and other documents though....

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....uted vide Notification No. G.S.R.1372(E) dated 06-11-2017 w.e.f. 06-11-2017 before it was read as,  "3. Filing of financial statement with Registrar:- The following class of companies shall file their financial statement and other documents under section 137 of the Act, with the Registrar in e-form AOC-4 XBRL given in Annexure-I for the financial years commencing on or afte....