in rule 3, of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules,2015 –
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-l for the financial years commencing on or after 1st April, 2014 using the XBRL taxonomy given in Annexure II, namely:-
(i) all companies listed with any Stock Exchange(s) in India and their lndian subsidiaries; or
(ii) all companies having paid up capital of Rs. 5 Crore or above;
(iii) all companies having turnover of Rs. 100 crore or above; or
(iv) all companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011:
Provided that the companies in Banking, Insurance,Power Sector and Non- Banking Financial companies are exempted from XBRL filing.
the following proviso shall be substituted, namely:-
“Provided that the companies in banking, insurance, power sector, non-banking financial companies and housing finance companies need not file financial statements under this rule.”.