Xbrl

As mandated by the MCA, the following class of companies have to file their Balance Sheet and Profit and Loss Statement in XBRL format as per Revised Schedule VI for all Financial Periods beginning on or after 01-04-2011:

• All companies listed in India and their Indian Subsidiaries.
• All companies having a paid-up capital of Rs. 5 crore and above.
• All companies having a turnover of Rs. 100 crore and above.
• All companies which were required to file in XBRL Format last year.

However the following class of companies are exempted from this requirement till further orders from MCA.

• Banking Companies
• Insurance Companies
• Power Companies
• Non Banking Financial Companies (NBFCs)

Sec 25 co is not falling under exemption list so it is implied that even that co. having Paid up Sh cap in excess of Rs. 5 crores has to file 23AC&23ACA in Xbrl...

thank you sir..