29 November 2012
Following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL Format:-
o Listed Companies and their subsidiaries; o Companies having paid up capital of Rs. 5 Crores and above; o Companies having turnover of Rs. 100 Crores and above. However, banking, insurance, power Companies and NBFCs are exempt for XBRL Filing.
Time Limit :- To provide adequate time and flexibility, time limit has been extended to 15th December, 2012 or within 30 days from the date of Annual General Meeting of the Company, whichever is later.
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