In accordance with the 'The Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011' and the Notification G.S.R. (E) dated 5th October, 2011; and as per General Circular No. 16/2012 dated 6th July 2012 following Companies fall under the purview of filing under XBRL mode:

    i. All Companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
    ii. All Companies having paid-up capital of rupees five crore or above; or
    iii. All Companies having a turnover of rupees hundred crore or above.
    iv. All Companies who were required to file their financial statements for FY 2010-11, using XBRL mode.

However, banking companies, insurance companies, power companies and Non-Banking Financial Companies (NBFCs) are exempted from XBRL filing till further orders.