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Filing of financial statements with Registrar.

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..... eir financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:- (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capital of five crore rupees or above; (iii) companies having turnover of one hundred crore rupees or above; (iv) all companies which are requ .....

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..... ) shall continue to file their financial statements and other documents though they may not fall under the class of companies specified therein in succeeding years. (3) The companies which have filed their financial statements under the erstwhile rules, namely the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011 , shall continue to file their fina .....

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..... in Annexure-I for the financial years commencing on or after 1 st April, 2014 using the XBRL taxonomy given in Annexure II, namely:- (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; (iii) all companies having turnover of rupees hundred crore or above; or .....

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