Ministry of Corporate Affairs
Companies in India that meet specified criteria need to file their financial statements with the Ministry of Corporate Affairs in XBRL format.
- All companies incorporated under the Companies Act, 1956 and having a paid up capital of Rs 50 million or more or a turnover of Rs 1,000 million or more
- All companies that are listed in an Indian stock exchange and their Indian subsidiaries irrespective of their capital or turnover
- Banking companies, Insurance companies, Power companies and Non-banking financial companies are exempt from this requirement.
Financial statements for the year ended 31 March 2011 or later shall be filed in XBRL format.
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